184.01 Purpose of income tax.
184.02 Definitions.
184.03 Rate and income taxable.
184.04 Nonresident employees.
184.05 Determining domicile.
184.06 Sourcing net profits.
184.061 Alternative net profits apportionment for remote employees.
184.07 Collection at the source.
184.08 Casino facilities and video lottery terminal sales agents.
184.09 Returns.
184.10 Ohio Business Gateway.
184.11 Military personnel.
184.12 Combined returns.
184.13 Declaration of estimated taxes.
184.14 Local Board of Tax Review.
184.15 Actions to collect.
184.16 Limited credit.
184.17 Information not to be disclosed.
184.18 Service of assessments.
184.19 Refund of tax paid.
184.20 Investigatory powers.
184.21 Duties of Tax Administrator.
184.22 Rounding amounts.
184.23 Identifying information.
184.24 Fees and stop-payment fees.
184.25 Claims resolution.
184.26 Rules.
184.27 Fraudulent claims.
184.28 Audits.
184.29 Action for damages.
184.30 Opinions of the Tax Administrator.
184.31 Contact information.
184.32 Amended returns.
184.34 Credit for tax paid to another Municipal Corporation.
184.35 Failure to procure forms not an excuse.
184.36 Disbursement of funds collected.
184.37 Authority to contract for central collection facilities.
184.38 Severability.
184.70 Collection of tax after termination of chapter.
184.75 Reporting tenant residency.
184.99 Penalties.