Section 5727.241 | Credit against tax on natural gas or combined company.
June 5, 2006
Senate Bill 321 - 126th General Assembly
As used in this section, "taxpayer" means any person subject to the tax imposed by section 5727.24 of the Revised Code.
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 taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section 5727.25 of the Revised Code after the certificate is issued by the authority.
Available Versions of this Section
- June 5, 2006 – Senate Bill 321 - 126th General Assembly [ View June 5, 2006 Version ]