161.01 Purpose of levy of income taxes.
161.02 Definitions.
161.03 Administrator.
161.031 Adjusted federal taxable income.
161.04 Association.
161.05 Board of Review.
161.06 Business.
161.07 Corporation.
161.08 Employee.
161.09 Employer.
161.10 Fiscal year.
161.11 Gross receipts.
161.111 Intangible income.
161.12 Net profits.
161.121 Non-qualified deferred compensation plan.
161.13 Nonresident.
161.14 Nonresident unincorporated business entity.
161.141 Ohio business gateway.
161.15 Person.
161.16 Place of business.
161.161 Qualifying wages.
161.17 Resident.
161.18 Resident unincorporated business entity.
161.19 Taxable income.
161.20 Taxable year.
161.21 Taxpayer.
CROSS REFERENCES
Power to levy - see Ohio Constitution, Art. XII, Section 8
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Limitation of the rate of taxation - see CHTR. Art. VII, Section 12
Other taxes - see CHTR. Art. VII, Section 13
Director of Finance; Tax Administrator - see ADM. 133.03