Sections
41.01 Authority to levy tax; purposes of tax; rate
41.011 Authority to levy tax
41.012 Purposes of tax; rate
41.013 Allocation of funds
41.014 Statement of procedural history; state mandated changes to municipal income tax
41.02 Effective date
41.03 Definitions
41.04 Income subject to tax for individuals
41.041 Determining municipal taxable income for individuals
41.042 Domicile
41.043 Exemption for member or employee of General Assembly and certain judges
41.05 Collection at source
41.051 Collection at source; withholding from qualifying wages
41.052 Collection at source; occasional entrant
41.053 Collection at source; casino and VLT
41.06 Income subject to net profit tax
41.061 Determining municipal taxable income for taxpayers who are not individuals
41.062 Net profit; income subject to net profit tax; alternative apportionment
41.063 Consolidated federal income tax return
41.064 Tax credit for businesses that foster new jobs in Ohio
41.065 Tax credits to foster job retention
41.061 Municipal income tax provisions
41.061.80 Filing net profit taxes; election to be subject to provisions of chapter
41.061.81 Definitions
41.061.82 Applicability; taxable situs; apportionment
41.061.83 Information provided to tax administrators; confidentiality
41.061.84 Filing of annual return; remittance; disposition of funds
41.061.85 Electronic filing
41.061.86 Consolidated returns
41.061.87 Failure to pay tax
41.061.88 Declaration of estimated taxes
41.061.89 Additional penalties
41.061.90 Assessments against taxpayer
41.061.91 Refund applications
41.061.92 Amended returns
41.061.93 Examination of records and other documents and persons
41.061.94 Credits
41.061.95 Reckless violations; penalties
41.07 Declaration of estimated tax
41.08 Credit for tax paid
41.081 Credit allowed for tax paid in another municipality
41.082 Refundable credit for qualifying loss
41.083 Credit for person working in joint economic development district or zone
41.084 Credit for tax beyond statute for obtaining refund
41.09 Annual return
41.091 Return and payment of tax
41.092 Return and payment of tax; individuals serving in combat zone
41.093 Use of Ohio Business Gateway; types of filings authorized
41.094 Extension of time to file
41.095 Amended returns
41.096 Refunds
41.10 Penalty, interest, fees and charges
41.11 Audit
41.12 Rounding
41.13 Authority and powers of the Tax Administrator
41.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
41.132 Authority of Tax Administrator; compromise of claim and payment over time
41.133 Authority of Tax Administrator; right to examine
41.134 Authority of Tax Administrator; requiring identifying information
41.14 Confidentiality
41.15 Fraud
41.16 Opinion of the Tax Administrator
41.17 Assessment; appeal based on presumption of delivery
41.18 Local Board of Tax Review; appeal to Local Board of Tax Review
41.19 Actions to recover; statute of limitations
41.20 Adoption of rules
41.97 Collection after termination of chapter
41.98 Savings clause
41.99 Violations; penalty