{"data":{"id":"us-oh/ohio-rev.-code-5725.19","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5725.19","heading":"Issuance of tax credits by Ohio venture capital authority.","body":"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 domestic insurance company under section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the authority.","path":["Title 57 Taxation","Chapter 5725 Financial Institutions; Dealers In Intangibles; Insurance Companies"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5725.19","current_through":"2006-06-05 (Senate Bill 321 - 126th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"95d3ef54ded0e90e1645d4bfd9c943134da471a1d76d494c6fbcd410a123c016","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5725.18","next":"us-oh/ohio-rev.-code-5725.20"},"notice":"GroundRules: Original legal text. Not legal advice."}