197.01 Purpose.
197.02 Definitions.
197.03 Imposition of tax.
197.04 Return and payment of tax.
197.05 Withholding by employer.
197.06 Liability for payment.
197.07 Declarations; quarterly estimates.
197.08 Position of and duties of the Tax Administrator.
197.09 Examination of books, returns and records.
197.10 Interest and penalties.
197.11 Collection of unpaid taxes.
197.12 Board of Review.
197.13 Allocation of funds.
197.14 Credits. (Repealed)
197.15 Applicability.
197.16 Assessment of tax by the Tax Administrator.
197.99 Penalty.
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