CHAPTER 892: EARNED INCOME TAX
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