Ohio Statutes
§ 5726.55 — Motion picture production tax credit
Ohio § 5726.55
This text of Ohio § 5726.55 (Motion picture production tax credit) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 5726.55 (2026).
Text
(A)Any term used in this section has the same meaning as in section122.85of the Revised Code.
(B)A taxpayer may claim a refundable credit against the tax imposed under this chapter for each person included in the annual report of the taxpayer that is a certificate owner of a tax credit certificate issued under section122.85of the Revised Code. The credit shall be claimed for the taxable year in which the certificate is issued by the director of development services. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section5726.98of the Revised Code. If the credit amount exceeds the tax otherwise due under section5726.02of the Revised Code after deducting all other credits preceding the credit in the order prescribed in
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Legislative History
Effective: March 27, 2013 | Latest Legislation: House Bill 510 - 129th General Assembly
Nearby Sections
15
§ 5726.01
Definitions§ 5726.03
Report; remittance§ 5726.04
Amount of tax§ 5726.05
Apportionment factor§ 5726.06
Estimated tax reports§ 5726.07
Underpayment of estimated taxes§ 5726.10
Enforcement of chapter§ 5726.20
Assessments§ 5726.21
Penalties§ 5726.30
Refunds§ 5726.32
Interest on unpaid taxesCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5726.55, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5726.55.