Ohio Code § 5747.39
Ohio Code § 5747.39. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.39.
There is hereby allowed a refundable credit against a taxpayer's aggregate tax liability
under section 5747.02 of the Revised Code for a taxpayer who is an owner of an electing pass-through entity. The credit shall equal the owner's proportionate share of the lesser of the tax
due or paid under section 5747.38 of the Revised Code for the taxable year of the electing pass-through entity that ends in the the 1 taxable year of the taxpayer. The credit shall be claimed for the taxpayer's taxable year that includes the last
day of the electing pass-through entity's taxable year for which the tax levied under
that section was paid and in the order required under section 5747.98 of the Revised Code . If the credit exceeds the aggregate amount of tax otherwise due, the excess shall
be refunded to the taxpayer. The tax commissioner may request that a taxpayer claiming a credit under this section
furnish information as is necessary to support the claim for the credit under this
section, and no credit shall be allowed unless the requested information is provided. 1
So in original.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.39
- 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 § 5747.39?
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 § 5747.39 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 § 5747.39 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Statutes are amended, repealed, and renumbered every session.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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