CHAPTER 1803
Definitions
1803.01   Definitions.
1803.02   Adjusted federal taxable income.
1803.03   Assessment.
1803.04   Audit.
1803.05   Board of Review.
1803.06   Calendar quarter.
1803.07   Certified mail, express mail, United State mail, postal service.
1803.08   Compensation.
1803.09   Disregarded entity.
1803.10   Domicile.
1803.11   Employee.
1803.12   Employer.
1803.13   Exempt income.
1803.14   Form 2106.
1803.15   Generic form.
1803.16   Income.
1803.17   Intangible income.
1803.18   Internal Revenue Code.
1803.19   Limited liability company.
1803.20   Local Board of Tax Review.
1803.21   Municipal corporation.
1803.22   Municipal taxable income.
1803.23   Municipality. (Repealed)
1803.24   Net operating loss.
1803.25   Net profit.
1803.26   Nonresident.
1803.27   Ohio Business Gateway.
1803.28   Other payer.
1803.285    Out-of-state disaster business.
1803.29   Pass-through entity.
1803.30   Pension.
1803.31   Person.
1803.32   Postal service.
1803.33   Postmark date, date of postmark.
1803.34   Pre-2017 net operating loss carryforward.
1803.35   Qualifying wages.
1803.36   Related entity.
1803.37   Related member.
1803.38   Resident.
1803.385    Retirement benefit plan.
1803.39   S Corporation.
1803.40   Schedule C.
1803.41   Schedule E.
1803.42   Schedule F.
1803.43   Single member limited liability company.
1803.44   Small employer.
1803.45   Tax Director.
1803.46   Tax return preparer.
1803.47   Taxable year.
1803.48   Taxpayer.
1803.49   Taxpayers’ rights and responsibilities.
1803.50   The Municipality or The City. (Repealed)