CHAPTER 181
Income Tax
181.01   Title; purpose and enactment.
181.02   Definitions.
181.03   Imposition of tax.
181.04   Effective period.
181.05   Returns; payment and time limit; extensions; amended returns.
181.06   Withholding tax; employer deemed trustee.
181.07   Declaration of income; payment dates.
181.08   Duties of the Administrator.
181.09   Investigative power of the Administrator; penalty for divulging confidential information.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes and refund of overpayments.
181.12   Violations and penalties; time for prosecution.
181.13   Board of Review.
181.14   Credit for tax paid to another municipality.
181.15   Saving clause.
181.16   Collection of tax after termination of chapter.
181.17   Authority to contract for central collection of tax.
 
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747