CHAPTER 193
Income Tax

193.01   Definitions.

193.02   Purpose.

193.03   Imposition.

193.04   Effective date.

193.05   Return and payment.

193.06   Collection at source.

193.07   Declarations.

193.08   Administration.

193.09   Investigative powers of the Income Tax Administrator.

193.10   Interest and penalties.

193.11   Collection of unpaid taxes and refunds of overpayments.

193.12   Allocation of funds.

193.13   Board of Review.

193.14   Exemptions.

193.15   Refunds.

193.16   Term.

193.17   Tax credit to residents. (Repealed)

193.99   Penalty.

CROSS REFERENCES

         Payroll deductions - see Ohio R.C. 9.42

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