{"data":{"id":"us-oh/ohio-rev.-code-5727.241","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5727.241","heading":"Credit against tax on natural gas or combined company.","body":"As used in this section, \"taxpayer\" means any person subject to the tax imposed by section 5727.24 of the Revised Code.\nUpon 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 taxpayer under section 5727.24 of the Revised Code. The credit shall be claimed on a return due under section 5727.25 of the Revised Code after the certificate is issued by the authority.","path":["Title 57 Taxation","Chapter 5727 Public Utilities"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5727.241","current_through":"2006-06-05 (Senate Bill 321 - 126th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"d4f88ac7d2c26a68929a681eaeaef91500396b4241191c9c650563f9f79dd6fa","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5727.24","next":"us-oh/ohio-rev.-code-5727.25"},"notice":"GroundRules: Original legal text. Not legal advice."}