Sections 2357.60 through 2357.65 of this title, including the provisions of Sections 10, 11, 12, 13 and 14 of this act, shall be known and may be cited as the "Small Business Capital Formation Incentive Act".
Added by Laws 1997, c. 167, § 1, eff. Jan. 1, 1998. Amended by Laws 2006, c. 281, § 6, emerg. eff. June 7, 2006.