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