CHAPTER 40:  INCOME TAX REGULATIONS EFFECTIVE BEGINNING JANUARY 1, 2016
Section
Municipal Income Tax
   40.01   Authority to Levy Tax; Purposes of Tax; Rate
   40.011   Authority to levy tax
   40.012   Purposes of tax; rate
   40.013   Allocation of funds
   40.014   Statement of procedural history; state mandated changes to municipal income tax
   40.02   Effective date
   40.03   Definitions
   40.04   Income subject to tax for individuals
   40.041   Determining municipal taxable income for individuals
   40.042   Domicile
   40.043   Exemption for member or employee of general assembly and certain judges
   40.05   Collection at Source
   40.051   Collection at source; withholding from wages
   40.052   Collection at source; occasional entrant
   40.053   Collection at source; casino and VLT
   40.06   Income Subject to Net Profit Tax
   40.061   Determining municipal taxable income for taxpayers who are not individuals
   40.062   Net profit; income subject to net profit tax; alternative apportionment
   40.063   Consolidated federal income tax return
   40.064   Tax credit for businesses that foster new jobs in Ohio
   40.065   Tax credits to foster job retention
   40.07   Declaration of estimated tax
   40.08   Credit for Tax Paid
   40.081   Credit for tax paid to another municipality
   40.082   Refundable credit for qualifying loss
   40.083   Credit for person working in joint economic development district or zone
   40.084   Credit for tax beyond statute for obtaining refund
   40.09   Annual Return
   40.091   Return and payment of tax
   40.092   Return and payment of tax; individuals serving in combat zone
   40.093   Use of Ohio Business Gateway; types of filings authorized
   40.094   Extension of time to file
   40.095   Amended returns
   40.096   Refunds
   40.10   Penalty, interest, fees and charges
   40.11   Audit
   40.12   Rounding
   40.13   Authority and powers of the Tax Administrator
   40.131   Authority of Tax Administrator; administrative powers of the Tax Administrator
   40.132   Authority of Tax Administrator; compromise of claim and payment over time
   40.133   Authority of Tax Administrator; right to examine
   40.134   Authority of Tax Administrator; requiring identifying information
   40.14   Confidentiality
   40.15   Fraud
   40.16   Opinion of the Tax Administrator
   40.17   Assessment; appeal based on presumption of delivery
   40.18   Local Board of Tax Review; appeal to Local Board of Tax Review
   40.19   Actions to recover; statute of limitations
   40.20   Adoption of rules
Net Profit Taxes; Election to be Subject to Provisions of Chapter
   40.40   Filing net profit taxes; election to be subject to provisions of chapter
   40.41   Definitions
   40.42   Applicability; taxable situs; apportionment
   40.43   Information provided to Tax Administrators; confidentiality
   40.44   Filing of annual return; remittance; disposition of funds
   40.45   Electronic filing
   40.46   Consolidated returns
   40.47   Failure to pay tax
   40.48   Declaration of estimated taxes
   40.49   Additional penalties
   40.50   Assessments against taxpayer
   40.51   Refund applications
   40.52   Amended returns
   40.53   Examination of records and other documents and persons
   40.54   Credits
   40.55   Reckless violations; penalties
 
   40.97   Collection of tax after termination of chapter
   40.98   Savings clause
   40.99   Violations; penalty