CHAPTER 171
Income Tax
171.01   Purpose.
171.02   Definitions.
171.03   Imposition of tax.
171.04   Allocation of net profits.
171.05   Operating loss carry-forward.
171.06   Consolidated returns.
171.07   Effective period.
171.08   Return and payment of tax.
171.09   Amended returns.
171.10   Collection at source.
171.11   Declarations.
171.12   Duties of the Tax Commissioner.
171.13   Investigative powers of the Tax Commissioner; penalty for divulging information.
171.14   Interest and penalties.
171.15   Exceptions.
171.16   Collection of unpaid taxes and refunds of overpayments.
171.17   Board of Review.
171.18   Allocation of funds.
171.19   Credit for tax paid to another municipality.
171.20   Saving clause.
171.21   Prohibited violations.
171.22   Mandatory registration.
171.23   Exclusions.
171.99   Penalty.
 
 
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Annual tax budget - see Chtr. 6.02
Tax levies - see Chtr. 6.04
Municipal Income Taxes - see Ohio R.C. Ch. 718
Income Tax Bureau - see ADM. Ch. 133