CHAPTER 172
Income Tax Effective January 1, 2016

172.01   Authority to levy tax; purposes of tax; applicability and effective date.

172.011   Authority to levy tax.

172.012   Purposes of tax; rate.

172.013   Allocation of funds.

172.014   Applicability and effective date.

172.02   Statement of procedural history; state mandated changes to municipal income tax.

172.03   Definitions.

172.04   Income subject to tax for individuals.

172.041   Determining municipal taxable income for individuals.

172.042   Domicile.

172.043   Exemption for member or employee of general assembly and certain judges.

172.05   Collection at source.

172.051   Collection at source; withholding from qualifying wages.

172.052   Collection at source; occasional entrant.

172.06   Income subject to net profit tax.

172.061   Determining municipal taxable income for taxpayers who are not individuals.

172.062   Net profit; income subject to net profit tax; alterative apportionment.

172.063   Consolidated federal income tax return.

172.064   Tax credit for businesses that foster new jobs in Ohio.

172.065   Tax credits to foster job retention.

172.07   Declaration of estimated tax.

172.08   Credit for tax paid.

172.081   Credit for municipal income tax paid.

172.082   Refundable credit for qualifying loss.

172.083   Credit for tax beyond statute for obtaining refund.

172.09   Annual return.

172.091   Return and payment of tax.

172.092   Return and payment of tax; individuals serving in combat zone.

172.093   Use of Ohio Business Gateway; types of filings authorized.

172.094   Extension of time to file.

172.095   Amended returns.

172.096   Refunds.

172.10   Penalty, interest, fees and charges.

172.11   Audit.

172.12   Rounding.

172.13   Authority and powers of the Tax Administrator.

172.131   Authority of Tax Administrator; administrative powers of the Tax Administrator.

172.132   Authority of Tax Administrator; compromise of claim and payment over time.

172.133   Authority of Tax Administrator; right to examine.

172.134   Authority of Tax Administrator; requiring identifying information.

172.14   Confidentiality.

172.15   Fraud.

172.16   Opinion of the Tax Administrator.

172.17   Assessment; appeal based on presumption of delivery.

172.18   Local Board of Tax Review; appeal to Local Board of Tax Review.

172.19   Actions to recover; statute of limitations.

172.20   Adoption of rules.

172.30   Information by landlords.

172.80   Taxpayer election to be subject to Ohio Revised Code Sections 718.80 to 718.95.

172.96   Amendments and supplements.

172.97   Collection after termination of chapter.

172.98   Savings clause.

172.99   Violations; penalty.

CROSS REFERENCES

      Power to levy income tax - see Ohio Const., Art. XII, Sec. 8

      Payroll deductions - see Ohio R.C. 9.42

      Municipal income taxes - see Ohio R.C. Ch. 718