5747.33 Credit for investment in eligible Ohio research and development and technology transfer companies.
5747.33 Credit for investment in eligible Ohio research and development and technology transfer companies.
A nonrefundable credit against the tax imposed by section 5747.02 of the Revised Code may be claimed under sections 122.15 to 122.154 of the Revised Code. A taxpayer shall claim a credit allowed under this section in the order required under section 5747.98 of the Revised Code.
Effective Date: 11-19-1996