CHAPTER 881: EARNED INCOME TAX, EFFECTIVE BEGINNING JANUARY 1, 2016
Section
881.01   Authority to levy tax; purpose of tax
881.02   Definitions
881.03   Imposition of tax
881.04   Collection at source
881.05   Annual return; filing
881.06   Credit for tax paid to other municipalities
881.07   Estimated taxes
881.08   Rounding of amounts
881.09   Requests for refunds
881.10   Second municipality imposing tax after time period allowed for refund
881.11   Amended returns
881.12   Limitations
881.13   Audits
881.14   Service of assessment
881.15   Administration of claims
881.16   Tax information confidential
881.17   Fraud
881.18   Interest and penalties
881.19   Authority of Tax Administrator; verification of information
881.20   Request for opinion of the Tax Administrator
881.21   Board of Tax Review
881.22   Authority to create rules and regulations
881.23   Rental and leased property
881.24   Savings clause
881.25   Collection of tax after termination of chapter
881.26   Adoption of RITA Rules and Regulations
881.27   Election to be subject to R.C. §§ 718.80 to 718.95
881.99   Violations; penalties
Cross-reference:
   Limitation on levying an income or receipts tax, see CHTR. Art. XI, § 3
   Registration of contractors with Income Tax Administrator, see §§ 1446.01, 1446.03
Statutory reference:
   Income taxes, see Ohio R.C. Chapter 718
   Payroll deductions, see Ohio R.C. 9.42