Where the tax period for the business profits tax is different than the tax periods for the tax referred to in Rev 306.01, a business organization shall be allowed the credit for the tax period that ends within the tax period for business profits tax purposes.

Source. #4192, eff 12-23-86; ss by #5490, eff 10-19-92; rpld by #5910, eff 10-14-94; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerly Rev 306.03); ss by #10758, eff 1-16-15; ss by #14231, eff 4-3-25, EXPIRES 4-3-35