CHAPTER 37: MUNICIPAL INCOME TAX
Section
   37.01   Authority to levy tax; purposes of tax; rate
   37.011   Authority to levy tax
   37.012   Purposes of tax; rate
   37.013   Allocation of funds
   37.014   Statement of procedural history; state mandated changes to municipal income tax
   37.02   Effective date
   37.03   Definitions
   37.04   Income subject to tax for individuals
   37.041   Determining municipal taxable income for individuals
   37.042   Domicile
   37.043   Exemption for member or employee of General Assembly and certain judges
   37.05   Collection at source
   37.051   Collection at source; withholding from qualifying wages
   37.052   Collection at source; occasional entrant
   37.053   Collection at source; casino and VLT
   37.06   Income subject to net profit tax
   37.061   Determining municipal taxable income for taxpayers who are not individuals
   37.062   Net profit; income subject to net profit tax; alternative apportionment
   37.063   Consolidated federal income tax return
   37.064   Tax credit for businesses that foster new jobs in Ohio
   37.065   Tax credits to foster job retention
   37.066   Election to be subject to R.C. §§ 718.80 to 718.95
   37.07   Declaration of estimated tax
   37.08   Credit for tax paid
   37.081   Credit for tax paid to other municipalities or joint economic development districts or zones
   37.082   Refundable credit for qualifying loss
   37.083   Credit for person working in joint economic development district or zone
   37.084   Credit for tax beyond statute for obtaining refund
   37.085   Tax credit for certain full-time students in post-secondary education programs
   37.09   Annual return
   37.091   Return and payment of tax
   37.092   Return and payment of tax; individuals serving in combat zone
   37.093   Use of Ohio Business Gateway; types of filings authorized
   37.094   Extension of time to file
   37.095   Amended returns
   37.096   Refunds
   37.10   Penalty, interest, fees, and charges
   37.11   Audit
   37.12   Rounding
   37.13   Authority and powers of the Tax Administrator
   37.131   Authority of Tax Administrator; administrative powers of the Tax Administrator
   37.132   Authority of Tax Administrator; compromise of claim and payment over time
   37.133   Authority of Tax Administrator; right to examine
   37.134   Authority of Tax Administrator; requiring identifying information
   37.14   Confidentiality
   37.15   Fraud
   37.16   Opinion of the Tax Administrator
   37.17   Assessment; appeal based on presumption of delivery
   37.18   Local Board of Tax Review; appeal to Local Board of Tax Review
   37.19   Actions to recover; statute of limitations
   37.20   Adoption of rules
   37.21   Adoption of R.I.T.A. Rules and Regulations
   37.97   Collection after termination of chapter
   37.98   Savings clause
   37.99   Violations; penalty