CHAPTER 171
Income Tax
171.01   Purpose.
171.02   Definitions.
171.03   Imposition of tax.
171.04   Effective period.
171.05   Return and payment of tax.
171.06   Collection at source.
171.07   Declarations.
171.08   Appointment and duties of Tax Administrator.
171.09   Investigative powers of Tax Administrator; divulging confidential information.
171.10   Interest and civil penalties.
171.11   Collection of unpaid taxes and refunds of overpayments.
171.12   Violations.
171.13   Board of Review.
171.14   Information by landlords.
171.15   Credit for tax paid to another municipality.
171.16   Requirements for Joint Economic Development Districts.
171.17   Saving clause.
171.18   Collection of tax after termination of chapter.
171.19   Allocation of funds.
171.99   Penalty.
CROSS REFERENCES
   Power to levy income taxes - see Ohio Const., Art. XII, Sec. 8
   Payroll deductions - see Ohio R.C. 9.42
   Municipal income taxes - see Ohio R.C. Ch. 718
   Income Tax Department - see ADM. Ch. 134