Ohio § 5703.0510

§ 5703.0510.

(A) Notwithstanding any other provision of the Revised Code that requires a taxpayer

to provide a tax credit certificate to the tax commissioner upon the commissioner's

request, any person claiming a credit against a tax or fee administered by the commissioner

shall provide a copy of any accompanying certificate issued by the director of development

services or by another state agency, if applicable, demonstrating the person's eligibility

for the credit claimed. (B) If the commissioner prescribes a form for the purpose of tracking the credits claimed

by a person against any tax or fee administered by the commissioner, the person shall

provide the completed form and a copy of any certificate described in division (A)

of this section on or before the due date of the return, report, or schedule for the

tax or fee against which the credit is claimed. (C) If a person fails to provide a certificate or form as required under this section,

the commissioner shall deny the credit claimed by the person until such certificate

or form is provided to the commissioner.  Any amount denied under this section may be assessed in the same manner as the underlying

tax or fee.