173.01 Authority to levy tax.
173.02 Purposes of tax; rate.
173.03 Allocation of funds.
173.04 Statement of procedural history; state mandated changes to municipal income tax.
173.05 Effective date.
173.06 Definitions.
173.07 Income subject to tax for individuals.
173.08 Determining municipal taxable income for individuals.
173.09 Domicile.
173.10 Exemption for member or employee of general assembly and certain judges.
173.11 Collection at source.
173.12 Collection at source; withholding from qualifying wages.
173.13 Collection at source; occasional entrant.
173.14 Collection at source; casino and VLT.
173.15 Reserved.
173.16 Determining municipal taxable income for taxpayers who are not individuals.
173.17 Net profit; income subject to net profit tax; alternative apportionment.
173.18 Consolidated federal income tax return.
173.19 Tax credit for businesses that foster new jobs in Ohio.
173.20 Tax credits to foster job retention.
173.21 Declaration of estimated tax.
173.22 Credit for tax paid.
173.23 Intentionally left blank.
173.24 Refundable credit for qualifying loss.
173.25 Credit for person working in joint economic development district or zone.
173.26 Credit for tax beyond statute for obtaining refund.
173.27 Annual return.
173.28 Return and payment of tax.
173.29 Return and payment of tax; individuals serving in combat zone.
173.30 Use of Ohio Business Gateway; types of filings authorized.
173.31 Extension of time to file.
173.32 Amended returns.
173.33 Refunds.
173.34 Penalty, interest, fees and charges.
173.35 Audit.
173.36 Rounding.
173.37 Authority and powers of the Tax Administrator.
173.38 Authority of Tax Administrator; administrative powers of the Tax Administrator.
173.39 Authority of Tax Administrator; compromise of claim and payment over time.
173.40 Authority of Tax Administrator; right to examine.
173.41 Authority of Tax Administrator; requiring identifying information.
173.42 Confidentiality.
173.43 Fraud.
173.44 Opinion of the Tax Administrator.
173.45 Assessment; appeal based on presumption of delivery.
173.46 Local Board of Tax Review; appeal to Local Board of Tax Review.
173.47 Actions to recover; statute of limitations.
173.48 Adoption of rules.
173.49 Collection after termination of chapter.
173.50 Savings clause.
173.51 Violations; penalty.
CROSS REFERENCES
Income Tax Board of Review - see CHTR. 7.07
State laws applicable - see CHTR. 9.01