EDITOR'S NOTE: The Tax Commission, pursuant to Section 171.08 and subject to the approval of the Board of Review, has issued and promulgated rules and regulations relating to the collection of the income tax and the administration and enforcement of this chapter. Such rules and regulations have been published in booklet form are available at the office of the Tax Commissioner.
171.01 General purpose of levy.
171.02 Definitions.
171.03 Imposition of tax.
171.04 Effective period and purposes.
171.05 Return and payment of tax.
171.06 Collection at source.
171.07 Declarations.
171.08 Duties of the Tax Commissioner.
171.09 Investigative powers of the Tax Commissioner; penalty for divulging confidential information.
171.10 Interest and penalties.
171.11 Collection of unpaid taxes and refunds of overpayments.
171.12 Violations.
171.13 Board of Review.
171.14 Disposition of funds.
171.15 Credit for tax paid to another municipality.
171.16 Saving clause.
171.17 Collection of tax after termination of chapter.
171.18 Effective date.
171.19 Registration of tenants.
171.20 Alternative to 1040 Form.
171.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
Municipal income taxes - see Ohio R.C. Ch. 718
Payroll deductions - see Ohio R.C. Ch. 942
Tax Commissioner - see ADM. Ch. 143