CHAPTER 191
Income Tax Regulations Effective Through December 31, 2015
191.01   Purpose.
191.02   Definitions.
191.03   Imposition of tax.
191.04   Effective period.
191.05   Return and payment of tax.
191.06   Collection of tax at the source.
191.07   Declarations.
191.08   Appointment and duties of Tax Commissioner.
191.09   Investigative powers of the Tax Commissioner; penalty for divulging confidential information.
191.10   Interest and penalties.
191.11   Collection of unpaid taxes and refunds of overpayments.
191.12   Violations and penalties.
191.13   Board of Review.
191.14   Allocation of funds.
191.15   Credit for tax paid to another Municipality.
191.16   Information by landlords.
191.17   Saving clause.
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