Ohio § 5747.66
Full text of Ohio Ohio Revised Code § 5747.66, with citation guidance and answers to common questions.
§ 5747.66.
(A) Any term used in this section has the same meaning as in section 122.85 of the Revised Code . (B) There is allowed a credit against a taxpayer's aggregate tax liability under section 5747.02 of the Revised Code for any individual who, on the last day of the individual's taxable year, is the
certificate owner of a tax credit certificate issued under section 122.85 of the Revised Code . The credit shall be claimed for the taxable year that includes the date the certificate
was issued by the director of development. The credit amount equals the amount stated in the certificate. The credit shall be claimed in the order required under section 5747.98 of the Revised Code . If the credit amount exceeds the aggregate amount of tax otherwise due under section 5747.02 of the Revised Code after deducting all other credits in that order, the excess shall be refunded. Nothing in this section limits or disallows pass-through treatment of the credit.
Frequently Asked Questions About Ohio § 5747.66
What does Ohio Revised Code § 5747.66 cover?
Section 5747.66 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 § 5747.66?
A common citation format is "Ohio Revised Code § 5747.66" (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 § 5747.66 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.