CHAPTER 181
Income Tax

EDITOR’S NOTE: See Chapter 182 for Income Tax Effective January 1, 2016.

181.01   Purpose.

181.02   Definitions.

181.03   Imposition of tax.

181.04   Effective period.

181.05   Return and payment of tax.

181.06   Collection at source.

181.07   Declarations.

181.08   Duties of the Administrator.

181.09   Investigative powers of the Administrator; penalty for divulging confidential information.

181.10   Interest and penalties.

181.11   Collection of unpaid taxes and refunds of overpayments.

181.12   Board of Review.

181.13   Allocation of funds.

181.14   Reduced tax credit to residents.

181.15   Collection of tax after termination of chapter.

181.16   Extension for members of Armed Forces.

181.17   Contract provisions.

181.18   Tenants reports.

181.19   Registration of contractors.

181.99   Penalty.

CROSS REFERENCES

      Payroll deductions - see Ohio R.C. 9.42

      Municipal income taxes - see Ohio R.C. Ch. 718