Ohio Code § 5747.26
Ohio Code § 5747.26. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.26.
(A) Terms used in this section have the same meanings as in section 3742.50 of the Revised Code . (B) There is hereby allowed a nonrefundable credit against a taxpayer's aggregate tax
liability under section 5747.02 of the Revised Code for a taxpayer to whom a lead abatement tax credit certificate was issued under section 3742.50 of the Revised Code . The credit equals the amount listed on the certificate and shall be claimed for
the taxable year in which the certificate was issued. The credit shall be claimed in the order required under section 5747.98 of the Revised Code . If the credit exceeds the taxpayer's aggregate tax due under section 5747.02 of the Revised Code for that taxable year after allowing for credits that precede the credit under this
section in that order, such excess shall be allowed as a credit in each of the ensuing
seven taxable years, but the amount of any excess credit allowed in any such taxable
year shall be deducted from the balance carried forward to the ensuing taxable year. (C) The taxpayer shall provide, upon request of the tax commissioner, any documentation
necessary to verify the taxpayer is entitled to the credit under this section.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.26
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5747.26?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5747.26 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5747.26 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.