Section
94.01 Authority to levy tax; purposes of tax; rate
94.02 Effective date
94.03 Definitions
94.04 Income subject to tax for individuals
94.05 Collection at source
94.06 Income subject to net profit tax
94.07 Declaration of estimated tax
94.08 Credit for tax paid
94.09 Annual return
94.10 Penalty, interest, fees and charges
94.11 Audit
94.12 Rounding
94.13 Authority and powers of the Tax Administrator
94.14 Confidentiality
94.15 Fraud
94.16 Opinion of the Tax Administrator
94.17 Assessment; appeal based on presumption of delivery
94.18 Local Board of Tax Review; appeal to Local Board of Tax Review
94.19 Actions to recover; statute of limitations
94.20 Adoption of rules
94.97 Collection of tax after termination of chapter
94.98 Savings clause
94.99 Violations; penalty
Editors Note:
Ordinance 13-2018, passed February 21, 2018, amended the income tax code to adopt R.C. §§718.80 through 718.95 for tax years starting on or after January 1, 2018.