CHAPTER 171
Income Tax
 
171.01    Purpose.
171.02    Definitions.
171.03    Imposition of tax.
171.04    Effective period.
171.05    Return and payment of tax.
171.06    Collection of tax at the source.
171.07    Declarations.
171.08    Duties of the Tax Commissioner.
171.09    Investigative powers of the Tax Commissioner; penalty for divulging confidential information.
171.10    Interest and penalties.
171.11    Collection of unpaid taxes and refunds of overpayments.
171.12    Violations; penalties.
171.13    Board of Review.
171.14    Credit for tax paid to another municipality or Joint Economic Development Zone or District.
171.15    Income Tax Department confidentiality.
171.16    Severability.
171.17    Savings clause.
171.18    Penalty.
171.19    Amendments and supplements.
171.20    Allocation of funds.
CROSS REFERENCES
      Power to levy income tax – see Ohio Const., Art. XII, Sec. 8
      Payroll deductions – see Ohio R.C. 9.42
      Municipal income taxes – see Ohio R.C. Ch. 718