CHAPTER 193
Income Tax
EDITOR’S NOTE: See Chapter 194 for Income Tax Effective January 1, 2016.
193.01    Purpose.
193.02    Definitions.
193.03    Imposition of tax.
193.04    Effective date.
193.05    Annual return and payment of tax.
193.06    Collection at source; taxes withheld by employer.
193.07    Declarations; estimated tax payments.
193.08    Commissioner of Taxation; duties.
193.09    Investigative powers; confidential information.
193.10    Interest and penalties.
193.11    Collection of unpaid taxes; refunds of overpayments and taxes erroneously withheld.
193.12    Board of Review.
193.13    Allocation of funds.
193.14    Relief and reciprocity provisions.
193.15    Collection of tax after termination of chapter.
193.16    Savings clause.
193.17   Requirements for Joint Economic Development Districts.
193.18   Collection policy.
193.99    Penalty.
Appendix A Ohio R.C. 718.02
CROSS REFERENCES
      Municipal income taxes - see Ohio R.C. Ch. 718
      Division of Taxation - see ADM. Ch. 137