CHAPTER 171
Income Tax

171.01    Purpose.

171.02   Definitions.

171.03   Imposition of tax.

171.04   Effective period.

171.05   Return and payment of tax.

171.06   Collection of tax at the source.

171.07   Declarations.

171.08   Duties of the Tax Administrator.

171.09   Investigative powers of the Tax Administrator; penalty for divulging confidential information.

171.10   Interest and penalties.

171.11   Collection of unpaid taxes and refunds of overpayments.

171.12   Violations; penalties.

171.13   Board of Review.

171.14   Credit for tax paid to another Municipality or Joint Economic Develoment Zone or District.

171.15   Income Tax Department confidentiality.

171.16   Severability.

171.17   Savings clause.

171.18   Penalty.

171.19   Amendments and supplements.

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