CHAPTER 185
Income Tax
185.01   Purpose.
185.011   Limitations period.
185.02   Definitions.
185.03   Imposition of income tax.
185.04   Determination of allocation of tax.
185.05   Exemptions.
185.06   Returns.
185.07   Payment of tax.
185.08   Interest and penalties.
185.09   Collection of unpaid taxes and refunds of overpayments.
185.10   Taxpayer relief.
185.11   Board of Review.
185.12   Declaration of legislative intent.
 
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
      Income tax effective January 1, 2016 - see ADM. Ch. 186
Income tax effective January 1, 2020 - see ADM. Ch. 187