CHAPTER 173 
Municipal Income Tax Elections; Effective January 31, 2018
173.01   Filing net profit taxes; election to be subject to provisions of chapter.
173.02   Definitions.
173.03   Applicability; taxable situs; apportionment.
173.04   Information provided to tax administrators; confidentiality.
173.05   Filing of annual return; remittance; disposition of funds.
173.06   Electronic filing.
173.07   Consolidated returns.
173.08   Failure to pay tax.
173.09   Declaration of estimated taxes.
173.10   Additional penalties.
173.11   Assessments against taxpayer.
173.12   Refund applications.
173.13   Amended returns.
173.14   Examination of records and other documents and persons.
173.15   Credits.
173.16   Reckless violations; penalties.