CHAPTER 181
Income Tax Through 12-31-15
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Effective period.
181.05   Return and payment of tax.
181.06   Collection at source.
181.07   Declarations.
181.08   Duties of the Administrator.
181.09   Investigative powers of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes and refunds of overpayments.
181.12   Violations; penalties.
181.13   Board of Review.
181.14   Allocation of funds.
181.15   Relief and reciprocity provisions.
181.16   Saving clause.
181.17   Collection of tax after termination of chapter.
 
CROSS REFERENCES
Power to levy - see Ohio Const., Article XVIII, Section 3
Municipal income taxes - see Ohio R.C. Chapter 718