Ohio Code 5727.241 – Credit against tax on natural gas or combined company
Current as of: 2023 | Check for updates
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As used in this section, “taxpayer” means any person subject to the tax imposed by section 5727.24 of the Revised Code.
Terms Used In Ohio Code 5727.241
- Person: includes an individual, corporation, business trust, estate, trust, partnership, and association. See Ohio Code 1.59
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.