Section
101.01 Authority to levy tax; purpose of tax; rate
101.02 Effective date
101.03 Definitions
101.04 Income subject to tax for individuals
101.05 Collection at source
101.06 Income subject to net profit tax
101.0680 Filing net profit taxes; election to be subject to provisions of chapter
101.0681 Definitions
101.0682 Applicability; taxable situs; apportionment
101.0684 Information provided to Tax Administrators; confidentiality
101.0685 Filing of annual return; remittance; disposition of funds
101.06851 Electronic filing
101.0686 Consolidated returns
101.0687 Failure to pay tax
101.0688 Declaration of estimated taxes
101.0689 Additional penalties
101.0690 Assessments against taxpayer
101.0691 Refund applications
101.0692 Amended returns
101.0693 Examination of records and other documents and persons
101.0694 Credits
101.0695 Reckless violations; penalties
101.07 Declaration of estimated tax
101.08 Credit for tax paid
101.09 Annual return
101.10 Penalty, interest, fees and charges
101.11 Audit
101.12 Rounding
101.13 Authority and powers of Tax Administrator
101.14 Confidentiality
101.15 Fraud
101.16 Opinion of the Tax Administrator
101.17 Assessment; appeal based on presumption of delivery
101.18 Local Board of Tax Review; appeal to Local Board of Tax Review
101.19 Actions to recover; statute of limitations
101.20 Adoption of rules
101.21 Miscellaneous
101.97 Collection of tax after termination of chapter
101.98 Savings clause
101.99 Violations; penalty