Ohio Revised Code (Last Updated: January 27, 2016) |
Title 57. LVII TAXATION |
Chapter 5725. FINANCIAL INSTITUTIONS; DEALERS IN INTANGIBLES; INSURANCE COMPANIES |
Section 5725.19. Issuance of tax credits by Ohio venture capital authority
Latest version.
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Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section 150.07 of the Revised Code, a refundable credit may be claimed against the tax imposed on a domestic insurance company under section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority.
Effective Date: 09-26-2003; 06-30-2005; 06-05-2006