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 a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code. The credit shall be claimed for the taxable year specified in the certificate issued by the authority and in the order required under section 5747.98 of the Revised Code.
Amended by 131st General Assembly File No. TBD, SB 208, §1, eff. 2/15/2015.
Effective Date: 09-26-2003; 06-30-2005; 06-05-2006
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