CHAPTER 152:  INCOME TAX REGULATIONS
EFFECTIVE BEGINNING JANUARY 1, 2016
Section
   152.01   Authority to levy tax; purposes of tax; rate
   152.011   Authority to levy tax
   152.012   Purposes of tax; rate
   152.013   Allocation of funds
   152.014   Statement of procedural history; state mandated changes to municipal income tax
   152.02   Effective date
   152.03   Definitions
   152.04   Income subject to tax for individuals
   152.041   Determining municipal taxable income for individuals
   152.042   Domicile
   152.043   Exemption for member or employee of General Assembly and certain judges
   152.05   Collection at source
   152.051   Collection at source; withholding from qualifying wages
   152.052   Collection at source; occasional entrant
   152.053   Collection at source; casino and VLT
   152.06   Income subject to net profit tax
   152.061   Determining municipal taxable income for taxpayers who are not individuals
   152.062   Net profit; income subject to net profit tax; alternative apportionment
   152.063   Consolidated federal income tax return
   152.064   Tax credit for businesses that foster new jobs in Ohio
   152.065   Tax credits to foster job retention
   152.07   Declaration of estimated tax
   152.08   Credit for tax paid
   152.081   Credits for taxes paid to other municipalities
   152.082   Refundable credit for qualifying loss
   152.083   Credit for person working in joint economic development district or zone
   152.084   Credit for tax beyond statute for obtaining refund
   152.09   Annual return
   152.091   Return and payment of tax
   152.092   Return and payment of tax; individuals serving in combat zone
   152.093   Use of Ohio Business Gateway; types of filings authorized
   152.094   Extension of time to file
   152.095   Amended returns
   152.096   Refunds
   152.10   Penalty, interest, fees and charges
   152.11   Audit
   152.12   Rounding
   152.13   Authority and powers of the Tax Administrator
   152.131   Authority of Tax Administrator; administrative powers of the Tax Administrator
   152.132   Authority of Tax Administrator; compromise of claim and payment over time
   152.133   Authority of Tax Administrator; right to examine
   152.134   Authority of Tax Administrator; requiring identifying information
   152.14   Confidentiality
   152.15   Fraud
   152.16   Opinion of the Tax Administrator
   152.17   Assessment; appeal based on presumption of delivery
   152.18   Local Board of Tax Review; appeal to Local Board of Tax Review
   152.19   Actions to recover; statute of limitations
   152.20   Adoption of rules
   152.21   Rental and leased property
   152.96   Collection after termination of chapter
   152.97   Savings clause
   152.98   Intent to conform to R.C. Chapter 718
   152.99   Violations; penalty