CHAPTER 34: FINANCE AND REVENUE
Section
General Provisions
   34.001   Federal General Revenue Sharing Trust Fund
Administrator for Income Tax
   34.015   Position established
Municipal Income Tax
   34.030   Authority to levy tax; purpose of tax
   34.031   Effective date
   34.032   Definitions
   34.033   Income subject to tax for individuals
   34.034   Collection at source
   34.035   Income subject to net profit tax
   34.036   Declaration of estimated tax
   34.037   Credit for tax paid
   34.038   Annual return
   34.039   Penalty, interest, fees and charges
   34.040   Audit
   34.041   Rounding
   34.042   Authority and powers of Tax Administrator
   34.043   Confidentiality
   34.044   Fraud
   34.045   Opinion of the Tax Administrator
   34.046   Assessment; appeal based on presumption of delivery
   34.047   Local Board of Tax Review; appeal to Local Board of Tax Review
   34.048   Actions to recover; statute of limitations
   34.049   Adoption of rules
   34.050   Collection after termination of subchapter
   34.051   Savings clause
   34.052   Tax Cuts and Job Acts Tax Reform provisions
Municipal Income Tax; Adoption of R.C. §§ 718.80 through 918.95
   34.070   Filing net profit taxes; election to be subject to provisions of subchapter
   34.071   Definitions
   34.072   Applicability; taxable situs; apportionment
   34.073   Certification of amounts to be paid municipal corporations
   34.074   Information provided to tax administrators; confidentiality
   34.075   Filing of annual return; remittance; disposition of funds
   34.076   Electronic filing
   34.077   Consolidated returns
   34.078   Failure to pay tax
   34.079   Declaration of estimated taxes
   34.080   Additional penalties
   34.081   Assessments against taxpayer
   34.082   Refund applications
   34.083   Amended returns
   34.084   Examination of records and other documents and persons
   34.085   Credits
   34.086   Reckless violations; penalties
 
   34.999   Penalty