187.01 Authority to levy tax; purposes of tax; rate.
187.012 Purposes of tax; rate.
187.013 Allocation of funds.
187.014 Statement of procedural history; state mandated changes to Municipal Income Tax.
187.02 Effective date.
187.03 Definitions.
187.04 Income subject to tax for individuals.
187.041 Determining municipal taxable income for individuals.
187.042 Domicile.
187.05 Collection at source.
187.051 Collection at source; with- holding from qualifying wages.
187.052 Collection at source; occasional entrant.
187.06 Income subject to net profit tax.
187.061 Determining municipal taxable income for taxpayers who are not individuals.
187.062 Net profit; income subject to net profit tax; alternative apportionment.
187.063 Consolidated federal income tax return.
187.07 Declaration of estimated tax.
187.08 Credit for tax paid.
187.081 Credit for tax paid to other municipalities.
187.082 Credit for tax beyond statute for obtaining refund.
187.09 Annual return.
187.091 Return and payment of tax.
187.094 Extension of time to file.
187.095 Amended returns.
187.096 Refunds.
187.10 Penalty, interest, fees, and charges.
187.11 Audit.
187.13 Authority and powers of the Tax Administrator.
187.131 Authority of Tax Administrator; administrative powers of the Tax Administrator.
187.132 Authority of Tax Administrator; compromise of claim and payment over time.
187.133 Authority of Tax Administrator; right of examine.
187.134 Authority of Tax Administrator; requiring identifying information.
187.14 Confidentiality.
187.15 Fraud.
187.17 Assessment; appeal based on presumption of delivery.
187.18 Local Board of Tax Review; appeal to Local Board of Tax Review.
187.19 Actions to recover; statute of limitations.
187.20 Adoption of rules.
187.22 Returns by landlords, condominium associations and other organizations.
187.30 Contract provisions.
187.97 Collection of tax after termination of chapter.
187.98 Savings clause.
187.99 Violations; penalty.