CHAPTER 191
Income Tax Regulations Effective Through December 31, 2015
191.01   Purpose.
191.02   Definitions.
191.03   Imposition.
191.04   Effective date.
191.05   Return and payment.
191.06   Collection at source.
191.07   Declaration.
191.071   Notice of subcontractor.
191.08   Duties of the Commissioner of Taxation.
191.09   Investigative powers of the Commissioner; penalty for divulging confidential information.
191.10   Interest and penalties.
191.11   Collection of unpaid taxes.
191.12   Board of Review.
191.13   Allocation of funds.
191.14   Municipal income tax credit.
191.15   Collection of tax after termination of chapter.
191.99   Penalty.
   CROSS REFERENCES
   Income tax - see CHTR. Art. V, Sec. 3
   Municipal income taxes - see Ohio R.C. Ch. 718