CHAPTER 191
Income Tax
191.01   Purpose.
191.02    Definitions.
191.03    Imposition.
191.031   Supplemental one-half percent for safety forces.
191.04   Determination of tax allocation.
191.05   Operating losses.
191.06   Exemptions.
191.07   Returns.
191.08   Payment of tax.
191.09   Interest and penalties.
191.10   Unpaid taxes and refunds.
191.11   Tax credit.
191.12   Allocation of funds.
191.13   Duties and authority of Administrator.
191.14   Board of Review.
191.15   Intent and tax continuation.
191.16   Miscellaneous.
191.17   Job Creation Tax Credit.
191.99   Penalty.
CROSS REFERENCES
         Payroll deductions - see Ohio R.C. 9.42
         Municipal income taxes - see Ohio R.C. Ch. 718
         State income tax - see Ohio R.C. Ch.5747