CHAPTER 181
Income Tax
181.01   Definitions.
181.02   Purpose; imposition of tax.
181.03   Effective date.
181.04   Return and payment of tax.
181.05   Collection at source.
181.06   Declarations.
181.07   Credit for tax paid.
181.08   Duties of the Tax Administrator.
181.09   Investigative powers.
181.10   Interest and penalties.
181.11   Collection of unpaid taxes.
181.12   Allocation of funds.
181.13   Board of Review.
181.14   Severability.
181.15   Exemptions.
181.16   Refunds.
181.17   Effective period.
181.99   Penalty.
 
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747