EDITOR’S NOTE: Chapter 880 is effective through December 31, 2015, and will be repealed effective January 1, 2016. At this time Chapter 880 has been retained in its entirety for reference purposes.
880.01 Purpose.
880.02 Definitions.
880.03 Levy of tax; rate; taxable income
880.04 Rental income; royalty income.
880.05 Operating loss carry-forward.
880.06 Consolidated returns.
880.07 Exceptions.
880.08 Effective period.
880.09 Date of filing return; employee covered by employer's return.
880.10 Form and content of return.
880.11 Extension of time for filing return.
880.12 Payment of tax on filing of return; overpayment.
880.13 Amended returns.
880.14 Collection at source.
880.15 Declarations of income not collected at source.
880.16 Filing of declaration.
880.17 Form of declaration.
880.18 Payment upon declaration.
880.19 Annual returns.
880.20 Powers and duties of the Administrator.
880.21 Refusal to produce records.
880.22 Confidentiality of information.
880.23 Retention of records by taxpayer.
880.24 Recovery of unpaid taxes.
880.25 Taxes erroneously paid.
880.26 Amounts less than one dollar.
880.27 Board of Review.
880.28 Allocation of funds.
880.29 Taxpayer relief and credit provisions.
880.30 Separability.
880.31 Continuation of tax; collection after termination.
880.32 Interest on unpaid taxes.
880.33 Penalties on unpaid taxes; exceptions.
880.34 Abatement of penalties and interest.
880.35 Violations.
880.36 Limitation on prosecution.
880.37 Failure to procure forms.
880.38 Taxpayers' rights.
880.39 Lottery tax account.
880.99 Penalty.
CROSS REFERENCES
Authority to tax - see Ohio Const., Art. XVIII, § 3
Enactment of Municipal Income Tax ordinances and resolutions - see CHTR. Art. IV, § 17
Payroll deductions - see Ohio R.C. 9.42
Municipal income tax - see Ohio R.C. Ch. 718
Department of Taxation - see ADM. Ch. 236