CHAPTER 172
Income Tax (Effective as of January 1, 2016)
172.01   Authority to levy tax; purposes of tax; rate.
172.02   Effective date.
172.03   Definitions.
172.04   Income subject to tax for individuals.
172.05   Collection at source.
172.06   Income subject to net profit tax.
172.07   Declaration of estimated tax.
172.08   Credit for tax paid.
172.09   Annual return.
172.10   Penalty, interest, fees and charges.
172.11   Audit.
172.12   Rounding.
172.13   Authority and powers of the Tax Administrator.
172.14   Confidentiality.
172.15   Fraud.
172.16   Opinion of the Tax Administrator.
172.17   Assessment; appeal based on presumption of delivery.
172.18   Local Board of Tax Review; appeal to Local Board of Tax Review.
172.19   Actions to recover; statute of limitations.
172.20   Adoption of rules.
172.21   Collection of tax after termination of chapter.
172.22   Savings clause.
172.23   Information by landlords.
172.24   Election to be subject to Ohio R.C. 718.80 to 718.95
172.99   Violations; penalty.
   CROSS REFERENCES
   Power to levy income tax - see Ohio Const., Art. XII, Sec. 8
   Payroll deductions - see Ohio R.C. 9.42
   Municipal income taxes - see Ohio R.C. Ch. 718
   Income Tax (Effective through December 31, 2015) - see ADM. Ch. 171
   Income Tax Operations Fund - see ADM. 173.02