CHAPTER 181
Income Tax
181.01   Purpose.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Determination of taxable income.
181.041   Total allocation.
181.05   Consolidated returns.
181.051   Operating loss, carry forward.
181.06   Exemptions.
181.07   Return and payment of tax.
181.08   Amended returns.
181.09   Collection at source.
181.10   Declaration.
181.11   Duties of Tax Commissioner; bond.
181.12   Investigative powers of Tax Commissioner.
181.13   Interest and penalties.
181.14   Collection of unpaid taxes and refunds of overpayments.
181.15   Prohibitions.
181.16   Board of Review.
181.17   Allocation of funds. (January 1, 2014 through December 31, 2038)
181.17   Allocation of funds.  (Ending  December 31, 2013; January 1, 2039 and thereafter)
181.18   Tax credit.
181.19   Effective period; collection of tax after termination.
181.20   Severability.
181.21   Job Creation Income Tax Credit Program
181.99   Penalty.
 
CROSS REFERENCES
Power to levy - see Ohio Const., Art. XVIII, Sec. 3
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718