CHAPTER 882
Municipal Income Tax Election; Effective January 31, 2018
882.01   Filing net profit taxes; election to be subject to provisions of chapter.
882.02   Definitions.
882.03   Applicability; taxable situs; apportionment.
882.04   Information provided to tax administrators; confidentiality.
882.05   Filing of annual return; remittance; disposition of funds.
882.06   Electronic filing.
882.07   Consolidated returns.
882.08   Failure to pay tax.
882.09   Declaration of estimated taxes.
882.10   Additional penalties.
882.11   Assessments against taxpayer.
882.12   Refund applications.
882.13   Amended returns.
882.14   Examination of records and other documents and persons.
882.15   Credits.
882.16   Reckless violations; penalties.
CROSS REFERENCES
      Power to levy income tax - see Ohio Const., Art. XVIII, Sec. 3
      Payroll deductions - see Ohio R.C. 9.42
      Municipal income taxes - see Ohio R.C. Ch. 718
      Assistant Tax Administrator - see ADM. 236.02
      Municipal income tax election - see ADM. Ch. 882