CHAPTER 44.1:  INCOME TAX (EFFECTIVE JANUARY 1, 2016)
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