Ohio Code § 5733.0610

§ 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 .