181.01 Purpose; levy.
181.02 Definitions.
181.03 Imposition of tax.
181.04 Allocation formula.
181.05 Operating loss carry forward.
181.06 Consolidated returns.
181.07 Exceptions.
181.08 No credit for another tax paid.
181.09 Effective period.
181.10 Return required; dates.
181.11 Content of returns.
181.12 Filing extensions.
181.13 Payments; refunds.
181.14 Amended returns.
181.15 Collection at source.
181.16 Declarations.
181.17 Administrator duties.
181.18 Investigative powers of the Administrator; confidentiality.
181.19 Time limitations; amounts.
181.20 Board of Review; appeals.
181.21 Allocation of collections.
181.22 Rental property tenant information.
181.23 Mandatory registration.
181.24 Saving clause.
181.25 Collection of tax after termination of chapter.
181.98 Penalty and interest.
181.99 Violations; 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