| Issuance of Tax Credits by Ohio Venture Capital Authority.

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Effective: June 5, 2006

Latest Legislation: Senate Bill 321 - 126th General Assembly

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 foreign insurance company under section 5729.03 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority.


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