Upon the issuance of a tax credit certificate by the director of development, a refundable credit granted by the tax credit authority under section 122.17 of the Revised Code may be claimed against the tax imposed by section 5725.18 of the Revised Code. The credit shall be claimed in the calendar year specified in the certificate issued by the director of development.
Refundable credit against tax on domestic insurance company
Ohio Rev. Code Ann. § 5725.32, under Chapter 5725 | Financial Institutions; Dealers In Intangibles; Insurance Companies.
Ohio Rev. Code Ann. § 5725.32