CHAPTER 181
Income Tax
EDITOR’S NOTE: See Chapter 183 for tax effective January 1, 2016.
181.01   Definitions.
181.02   Imposition of tax.
181.03   Allocations of net profits.
181.04   Levy of tax.
181.05   Return and payment of tax.
181.06   Amended returns; refunds.
181.07   Collection at source.
181.08   Declarations.
181.09   Duties of the Director of Finance.
181.10   Investigative powers of the Director of Finance or his delegate.
181.11   Tax information confidential.
181.12   Collection of unpaid taxes.
181.13   Credits.
181.131   Economic Development Incentive Tax Credit.
181.14   Exemptions.
181.15   Contract provisions.
181.16   Interest and penalties.
181.17   Allocation of funds.
181.18   Board of Review.
181.99   Penalty.
 
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