CHAPTER 880
Earned Income Tax (Effective for Tax Years Through December 31, 2015)

880.01   Purposes; levy of tax.

880.02   Definitions.

880.03   Imposition of tax.

880.04   Consolidated returns.

880.05   Net operating loss (NOL) and business expenses.

880.06   Exceptions.

880.07   Effective period.

880.08   Return and payment of tax.

880.09   Collection at source.

880.10   Declarations.

880.11   Duties and powers of the Superintendent.

880.12   Investigative powers of the Superintendent; confidential information.

880.13   Interest and penalties.

880.14   Collection of unpaid taxes; refunds of overpayments.

880.15   Violations.

880.16   Board of Adjudication; Board of Tax Appeals.

880.17   Allocation of funds.

880.18   Credit for tax paid to another municipality.

880.19   Collection of tax after termination of chapter; authorization for collection agency and recovery of collection expenses.

880.20   Separability.

880.21   Registration of tenants of rented property for tax purposes; responsibility of property owners.

880.99   Penalty.

   CROSS REFERENCES

   Earned Income Tax (Effective for Tax Years Beginning January 1, 2016) - See Ch. 885

   Power to tax - see Ohio Const., Art. XVIII, Sec. 3

   Payroll deductions - see Ohio R.C. 9.42

   Municipal income taxes - see Ohio R.C. Ch. 718

   Taxation Division - see ADM. 230.08, 234.06 

   Responsibilities of Superintendent of Taxation - see ADM. 234.06(b)

   Income tax bond for circuses and carnivals - see B.R. & T. 808.05