Section
882.01 Purpose
882.02 Definitions
882.03 Imposition of tax
882.04 Allocation of net profits
882.05 Operating loss carry-forward
882.06 Consolidated returns
882.07 Capital gains
882.08 Exceptions
882.09 Effective period
882.10 Return and payment of tax
882.11 Amended returns
882.12 Collection at source
882.13 Declarations
882.14 Duties of the Tax Commissioner
882.15 Investigative powers of the Tax Commissioner; divulging confidential information
882.16 Interest and penalties
882.17 Collection of unpaid taxes and refunds of overpayments
882.18 Violations
882.19 Board of Review
882.20 Allocation of funds
882.21 Credit for tax paid
882.22 Application of chapter; separability
882.23 Responsibility of rental property owners to report on occupants
882.99 Penalty
Editor’s note:
Pursuant to § 882.12, the Tax Commissioner has promulgated rules and regulations for the administration and enforcement of this chapter. These rules and regulations are separately published and copies of the same are available from the Tax Commissioner.
Cross-reference:
Tax Department, see Ch. 254
Statutory reference:
Payroll deductions, see Ohio R.C. § 9.42
Municipal income taxes, see Ohio R.C. Chapter 718