Section
892.01 Purpose
892.02 Adoption of tax code
892.03 Collection of tax after termination of ordinance
892.04 Authority to levy tax
892.05 Purposes of tax; rate
892.06 Allocation of funds
892.07 Effective date
892.08 Definitions
892.09 Determining municipal taxable income for individuals
892.10 Domicile
892.11 Exemption for member or employee of general assembly and certain judges
892.12 Collection at source; withholding from qualifying wages
892.13 Collection at source; occasional entrant
892.14 Collection at source; casino and VLT
892.15 Determining municipal taxable income for taxpayers who are not individuals
892.16 Net profit; income subject to net profit tax; alternative apportionment
892.17 Consolidated federal income tax return
892.18 Tax credit for businesses that foster new jobs in the state
892.19 Tax credits to foster job retention
892.20 Declaration of estimated tax
892.21 Refundable credit for qualifying loss
892.22 Credit for person working in joint economic development district or zone
892.23 Credit for tax beyond statute for obtaining refund
892.24 Return and payment of tax
892.25 Return and payment of tax; individuals serving in combat zone
892.26 Use of state business gateway; types of filings authorized
892.27 Extension of time to file
892.28 Amended returns
892.29 Refunds
892.30 Penalty, interest, fees and charges
892.31 Audit
892.32 Rounding
892.33 Authority of Tax Administrator; administrative powers of the Tax Administrator
892.34 Authority of Tax Administrator; compromise of claim and payment over time
892.35 Authority of Tax Administrator; right to examine
892.36 Authority of Tax Administrator; requiring identifying information
892.37 Confidentiality
892.38 Fraud
892.39 Opinion of the Tax Administrator
892.40 Assessment; appeal based on presumption of delivery
892.41 Local Board of Tax Review; appeal to Local Board of Tax Review
892.42 Actions to recover; statute of limitations
892.43 Adoption of rules
892.44 Filing net profit taxes; election to be subject to provisions of this chapter
892.45 Definitions
892.46 Applicability; taxable situs; apportionment
892.47 Information provided to Tax Administrator; confidentiality
892.48 Filing of annual return; remittance; disposition of funds
892.49 Electronic filing
892.50 Consolidated returns
892.51 Failure to pay tax
892.52 Declaration of estimated taxes
892.53 Additional penalties
892.54 Assessments against taxpayer
892.55 Refund applications
892.56 Amended returns
892.57 Examination of records and other documents and persons
892.58 Credits
892.59 Reckless violations; penalties
892.60 Collection after termination of chapters
892.61 Election to be subject to R.C. §§ 718.80 to 718.95
892.99 Penalty