Ohio § 5747.80 Issuance of tax credits by Ohio venture capital authority

Ohio Statutes

§ 5747.80 — Issuance of tax credits by Ohio venture capital authority

Ohio § 5747.80

Title 57Taxation

Ch. 5747Income Tax

This text of Ohio § 5747.80 (Issuance of tax credits by Ohio venture capital authority) 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. § 5747.80 (2026).

Text

Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section150.07of the Revised Code, a refundable credit may be claimed against a taxpayer's aggregate tax liability under section5747.02of 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 section5747.98of the Revised Code.

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Upon the issuance of a tax credit certificate by the Ohio venture capital authority under section150.07of the Revised Code, a refundable credit may be claimed against a taxpayer's aggregate tax liability under section5747.02of 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 section5747.98of the Revised Code.