Section 5725.19 | Issuance of tax credits by Ohio venture capital authority.
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.
Available Versions of this Section
- June 5, 2006 – Senate Bill 321, 126th General Assembly [ View June 5, 2006 Version ]