881.01 Purpose; levy of tax.
881.02 Imposition of direct tax.
881.03 Imposition of withholding tax.
881.04 Municipal taxable income.
881.05 Effective period.
881.06 Return and payment of tax.
881.07 Taxpayer’s rights and responsibilities.
881.08 Interest and penalties.
881.09 Collection of unpaid taxes; refund of overpayments.
881.10 Violations; statute of limitations.
881.11 Allocation of funds.
881.12 Local Board of Tax Review.
881.13 Credits for taxes paid to another municipality or joint economic development district.
881.14 Collection of tax after termination of chapter.
881.15 Rules and regulations.
881.16 Separability.
881.17 Optional procedures for net profit taxes.
881.17.1 Filing net profit taxes; election to be subject to provisions of chapter.
881.17.2 Definitions.
881.17.3 Applicability; taxable situs; apportionment.
881.17.4 Information provided to tax administrators; confidentiality.
881.17.5 Filing of annual return; remittance; disposition of funds.
881.17.6 Electronic filing.
881.17.7 Consolidated returns.
881.17.8 Failure to pay tax.
881.17.9 Declaration of estimated taxes.
881.17.10 Additional penalties.
881.17.11 Assessments against taxpayer.
881.17.12 Refund applications.
881.17.13 Amended returns.
881.17.14 Examination of records and other documents and persons.
881.17.15 Credits.
881.17.16 Reckless violations; penalties.
881.99 Penalty.
Appendix A Income Tax Rules and Regulations Effective January 1, 2016.