CHAPTER 885
Earned Income Tax (Effective for Tax Years Beginning January 1, 2016)
885.01   Authority to levy tax; purposes of tax; rate.
885.02   Effective date.
885.03   Definitions.
885.04   Income subject to tax for individuals.
885.05   Collection at source.
885.06   Income subject to net profit tax.
885.07   Declaration of estimated tax.
885.08   Credit for tax paid.
885.09   Annual return.
885.10   Penalty, interest, fees and charges.
885.11   Audit.
885.12   Rounding.
885.13   Authority and powers of the Tax Administrator.
885.14   Confidentiality.
885.15   Fraud.
885.16   Opinion of the Tax Administrator.
885.17   Assessment; appeal based on presumption of delivery.
885.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
885.19   Actions to recover; statute of limitations.
885.20   Adoption of rules.
885.23.01   Filing net profit taxes; election to be subject to provisions of chapter.
885.23.02   Definitions.
885.23.03   Applicability; taxable situs; apportionment.
885.23.04   Information provided to tax administrators; confidentiality.
885.23.05   Filing of annual return; remittance; disposition of funds.
885.23.06   Electronic filing.
885.23.07   Consolidated returns.
885.23.08   Failure to pay tax.
885.23.09   Declaration of estimated taxes.
885.23.10   Additional penalties.
885.23.11   Assessments against taxpayer.
885.23.12   Refund applications.
885.23.13   Amended returns.
885.23.14   Examination of records and other documents and persons.
885.23.15   Credits.
885.23.16   Reckless violations; penalties.
885.30   Landlord reporting.
885.40   Authorization for collection agency and recovery of collection expenses.
885.97   Collection of tax after termination of chapter.
885.98   Savings clause.
885.99   Violations – penalty.
   CROSS REFERENCES
   Earned Income Tax (Effective for Tax Years Through December 31, 2015) - see Ch. 880
   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