181.01 Purpose of levy of income tax.
181.02 Definitions.
181.03 Imposition of income tax.
181.04 Determination of allocation of tax.
181.05 Exemptions.
181.06 Returns.
181.07 Payment of tax.
181.08 Interest and penalties.
181.09 Collection of unpaid taxes and refunds of overpayments.
181.10 Taxpayer relief and reciprocity provisions.
181.11 Disbursement of receipts of tax collection.
181.12 Duties and authority of the Administrator.
181.13 Board of Review.
181.14 Other provisions.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch 5747