191.01 Purpose.
191.02 Definitions.
191.03 Imposition of tax; operating loss carry-forward; consolidated returns; sources of income.
191.04 Effective period.
191.05 Filing of returns.
191.06 Collection at source.
191.07 Declaration of estimated tax.
191.08 General powers and duties of the Administrator; RITA
191.09 Investigative powers of the Administrator; divulging confidential information.
191.10 Interest and penalties.
191.11 Collection of unpaid taxes; refunds of overpayments.
191.12 Violations; statute of limitations.
191.13 Board of Review.
191.14 Taxpayer relief and credit provisions.
191.15 Collection of tax after termination of chapter.
191.16 Allocation of funds.
191.17 Separability.
191.18 Effective tax years.
191.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII § 3
State law applicability - see CHTR. § 20.01
Limitation on tax rate - see CHTR. § 20.02
Limitation of debt - see CHTR. § 20.03
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Tax Administrator - see ADM. Ch. 131