Section
44.1.01 Authority to levy tax; purposes of tax; rate
44.1.011 Authority to levy tax
44.1.012 Purposes of tax; rate
44.1.013 Allocation of funds
44.1.014 Statement of procedural history; state mandated changes to municipal income tax
44.1.02 Effective date
44.1.03 Definitions
44.1.04 Income subject to tax for individuals
44.1.041 Determining municipal taxable income for individuals
44.1.042 Domicile
44.1.043 Exemption for member or employee of General Assembly and certain judges
44.1.05 Collection at source
44.1.051 Collection at source; withholding from qualifying wages
44.1.052 Collection at source; occasional entrant
44.1.053 (Intentionally left blank)
44.1.06 Income subject to net profit tax
44.1.061 Determining municipal taxable income for taxpayers who are not individuals
44.1.062 Net profit; income subject to net profit tax; alternative apportionment
44.1.063 Consolidated federal income tax return
44.1.064 Tax credit for businesses that foster new jobs in Ohio
44.1.065 Tax credits to foster job retention
44.1.07 Declaration of estimated tax
44.1.08 Credit for tax paid
44.1.081 Credit for tax paid to another municipality
44.1.082 Refundable credit for qualifying loss
44.1.083 Credit for person working in joint economic development district or zone
44.1.084 Credit for tax beyond statute for obtaining refund
44.1.09 Annual return
44.1.091 Return and payment of tax
44.1.092 Return and payment of tax; individuals serving in combat zone
44.1.093 Use of Ohio Business Gateway; types of filings authorized
44.1.094 Extension of time to file
44.1.095 Amended returns
44.1.096 Refunds
44.1.10 Penalty, interest, fees and charges
44.1.11 Audit
44.1.12 Rounding
44.1.13 Authority and powers of the Tax Administrator
44.1.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
44.1.132 Authority of Tax Administrator; compromise of claim and payment over time
44.1.133 Authority of Tax Administrator; right to examine
44.1.134 Authority of Tax Administrator; requiring identifying information
44.1.14 Confidentiality
44.1.15 Fraud
44.1.16 Opinion of the Tax Administrator
44.1.17 Assessment; appeal based on presumption of delivery
44.1.18 Board of Tax Review; appeal to Board of Tax Review
44.1.19 Actions to recover; statute of limitations
44.1.20 Adoption of rules
44.1.30 Information required to be given by landlord
44.1.97 Collection after termination of chapter
44.1.971 Filing net provision taxes; election to be subject to provisions of chapter
44.1.972 Definitions
44.1.973 Applicability; taxable situs; apportionment
44.1.974 Information provided to tax administrators; confidentiality
44.1.975 Filing of annual return; remittance; disposition of funds
44.1.976 Electronic filing
44.1.977 Consolidated returns
44.1.978 Failure to pay tax
44.1.979 Declaration of estimated taxes
44.1.980 Additional penalties
44.1.981 Assessments against taxpayer
44.1.982 Refund applications
44.1.983 Amended returns
44.1.984 Examination of records and other documents and persons
44.1.985 Credits
44.1.986 Reckless violations; penalties
44.1.98 Savings clause
44.1.99 Violations; penalty