Ohio § 5733.0610
Full text of Ohio Ohio Revised Code § 5733.0610, with citation guidance and answers to common questions.
§ 5733.0610.
(A) A refundable corporation franchise tax credit granted by the tax credit authority
under section 122.17 or former division (B)(2) or (3) of section 122.171 of the Revised
Code, as those divisions existed before the effective date of the amendment of this
section by H.B. 64 of the 131st general assembly, may be claimed under this chapter
in the order required under section 5733.98 of the Revised Code . For purposes of making tax payments under this chapter, taxes equal to the amount
of the refundable credit shall be considered to be paid to this state on the first
day of the tax year. The refundable credit shall not be claimed for any tax years following the calendar
year in which a relocation of employment positions occurs in violation of an agreement
entered into under section 122.17 or 122.171 of the Revised Code . (B) A nonrefundable corporation franchise tax credit granted by the tax credit authority
under division (B) of section 122.171 of the Revised Code may be claimed under this chapter in the order required under section 5733.98 of the Revised Code .
Frequently Asked Questions About Ohio § 5733.0610
What does Ohio Revised Code § 5733.0610 cover?
Section 5733.0610 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5733.0610?
A common citation format is "Ohio Revised Code § 5733.0610" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5733.0610 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.