151.01 Purpose.
151.02 Definitions.
151.03 Imposition.
151.04 Effective period.
151.05 Determination of apportionment of tax.
151.06 Rental income; rental list required.
151.07 Operating loss carry-forward.
151.08 Exemptions; income sources not taxed.
151.09 When return required to be made.
151.10 Form and content of return; generic tax forms.
151.101 Ohio Business Gateway; tax reporting allowed via gateway; extensions via gateway.
151.11 Extension of time for filing returns.
151.12 Consolidated returns.
151.13 Amended returns.
151.14 Payment of tax on filing of return.
151.15 Collection at source.
151.16 Declaration of income not collected at source; filing; form; payment.
151.17 Extension of time.
151.18 Collection of unpaid taxes; statute of limitations.
151.19 Refunds of taxes erroneously paid.
151.20 Amounts of less than one dollar.
151.21 Credit for nonresident taxpayers. (Repealed)
151.22 Credit for resident taxpayers.
151.221 Refundable credit for qualifying loss.
151.222 Job creation tax credits.
151.23 Claim for credit.
151.24 Disbursement of funds collected.
151.25 Duty to receive tax imposed.
151.26 Duty to enforce collection.
151.27 Enforcement; rules and regulations authority.
151.28 Authority to arrange installment payments.
151.29 Authority to determine amount of tax due.
151.30 Investigatory powers.
151.31 Authority to compel production of records and witnesses.
151.32 Refusal to produce records.
151.33 Confidential nature of information obtained.
151.34 Taxpayer required to retain records.
151.35 Authority to contract for central collection facilities.
151.36 Assignment of duties and authority of the Administrator.
151.37 Board of Tax Review.
151.38 Appeals to Board.
151.39 Intent; separability.
151.40 Collection after termination of chapter.
151.41 Limitation on prosecution.
151.42 Failure to procure forms.
151.43 Interest on unpaid tax.
151.44 Penalties on unpaid tax.
151.45 Exceptions.
151.46 Abatement of interest and penalty.
151.47 Prohibitions; violations.
151.99 Penalty.
CROSS REFERENCES
Limitation on rate of taxation - see CHTR. § 8.04
Power to pass income tax law - see Ohio Const., Art. XII, Sec. 8
Apportionment - see Ohio Const., Art. XII, Sec. 9
Municipal power to levy - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see R.C. § 9.42
Prohibitions - see R.C. § 718. 01
Uniform rates - see R.C. § 718. 01
Election - see R.C. § 718. 01
Municipal limitation - see R.C. § 718. 06
Limitation of act - see R.C. § 718.06