TITLE FOUR: TAXATION
Section
880.01 Authority to levy tax; purposes of tax; rate.
880.02 Effective date.
880.03 Definitions.
880.04 Income subject to tax for individuals.
880.05 Collection at source.
880.06 Income subject to net profit tax.
880.07 Declaration of estimated tax.
880.08 Credit for tax paid.
880.09 Annual return.
880.10 Penalty, interest, fees and charges.
880.11 Audit.
880.12 Rounding.
880.13 Authority and powers of the Tax Administrator.
880.14 Confidentiality.
880.15 Fraud.
880.16 Opinion of the Tax Administrator.
880.17 Assessment; appeal based on presumption of delivery.
880.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
880.19 Actions to recover; statute of limitations.
880.20 Adoption of rules.
880.21 Election to be subject to R.C. 718.80 to 718.95.
880.22 Collection after termination of chapter.
880.23 Savings clause.
880.99 Violations; penalty.