5733.35 Credit for investing in eligible Ohio research and development and technology transfer companies.

5733.35 Credit for investing in eligible Ohio research and development and technology transfer companies.

A nonrefundable credit against the tax imposed by this chapter 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 5733.98 of the Revised Code.

Effective Date: 11-19-1996