Section
38B.01 Authority to levy tax; purposes of tax; rate
38B.011 Authority to levy tax
38B.012 Purposes of tax; rate
38B.013 Allocation of funds
38B.014 Statement of procedural history; state mandated changes to municipal income tax
38B.02 Effective date
38B.03 Definitions
38B.04 Income subject to tax for individuals
38B.041 Determining municipal taxable income for individuals
38B.042 Domicile
38B.043 Exemption for member or employee of general assembly and certain judges
38B.05 Collection at source
38B.051 Collection at source; withholding from qualifying wages
38B.052 Collection at source; occasional entrant
38B.053 Collection at source; casino and VLT
38B.06 Income subject to net profit tax
38B.061 Determining municipal taxable income for taxpayers who are not individuals
38B.062 Net profit; income subject to net profit tax; alternative apportionment
38B.063 Consolidated federal income tax return
38B.064 Tax credit for businesses that foster new jobs in Ohio
38B.065 Tax credits to foster job retention
38B.07 Declaration of estimated tax
38B.08 Credit for tax paid
38B.081 (Reserved)
38B.082 Refundable credit for qualifying loss
38B.083 Credit for person working in joint economic development district or zone
38B.084 Credit for tax beyond statute for obtaining refund
38B.09 Annual return
38B.091 Return and payment of tax
38B.092 Return and payment of tax; individuals serving in combat zone
38B.093 Use of Ohio business gateway; types of filings authorized
38B.094 Extension of time to file
38B.095 Amended returns
38B.096 Refunds
38B.10 Penalty, interest, fees, and charges
38B.11 Audit
38B.12 Rounding
38B.13 Authority and powers of the Tax Administrator
38B.131 Authority of Tax Administrator; administrative powers of the Tax Administrator
38B.132 Authority of Tax Administrator; compromise of claim and payment over time
38B.133 Authority of Tax Administrator; right to examine
38B.134 Authority of Tax Administrator; requiring identifying information
38B.14 Confidentiality
38B.15 Fraud
38B.16 Opinion of the Tax Administrator
38B.17 Assessment; appeal based on presumption of delivery
38B.18 Local Board of Tax Review; appeal to Local Board of Tax Review
38B.19 Actions to recover; statute of limitations
38B.20 Adoption of rules
38B.21 Filing net profit taxes; election to be subject to provisions of chapter
38B.97 Collection of tax after termination of chapter
38B.98 Savings clause
38B.99 Violations; penalty