EDITOR’S NOTE: See Chapter 891 for income tax effective January 1, 2016.
890.01 Purpose of tax.
890.02 Definitions.
890.03 Imposition of tax.
890.04 Effective period.
890.05 Annual tax returns and payment of tax.
890.06 Collection at source.
890.07 Declarations; estimated tax payments.
890.08 Duties of Commissioner.
890.09 Investigative powers of Commissioner; divulging confidential information.
890.10 Interest and penalties.
890.11 Collection of unpaid taxes by litigation; refunds of overpayments.
890.12 Board of Review.
890.13 Allocation of funds.
890.14 Credit for tax paid to other municipalities.
890.15 Separability.
890.16 Collection of tax after termination of chapter.
890.17 Violations; limitation on prosecutions.
890.99 Penalty.
CROSS REFERENCES
Power to levy income tax - see Ohio Const., Art. XII, Sec. 3, Art. XVIII, Sec. 13
Payroll deductions - Employees of State, political subdivisions or instrumentalities, and school districts - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
Intangible income - see Ohio R.C. Ch. 5701
Public Utilities - see Ohio R.C. Ch. 5725.24, 5727.01, 5727.30
Precinct election officials - see Ohio R.C. Ch. 3501.28, 3501.26
Tax Commissioner - see ADM. Ch. 246