CHAPTER 195
Income Tax
195.01   Purpose.
195.02   Allocation of funds.
195.03   Declaration of legislative intent.
195.10   Definitions.
195.20   Imposition.
195.21   Determination of income subject to tax.
195.22   Operating loss carry-forward.
195.23   Consolidated returns.
195.24   Exceptions.
195.25   Return and payment.
195.26   Collection at source.
195.30   Declarations.
195.60   Duties of Tax Administrator.
195.65   Investigative powers of Tax Administrator.
195.70   Interest and penalties.
195.75   Collection of unpaid taxes.
195.76   Refunds.
195.77   Liens.
195.80   Prohibitions; prosecution.
195.85   Board of Review.
195.90   Credit for tax paid another municipality.
195.91   Collection of tax after chapter termination.
195.95   Taxpayers’ rights.
195.99   Penalty.
CROSS REFERENCES
         Limitation on rate of taxation - see CHTR. 15.01
         Municipal income taxes - see Ohio R.C. Ch. 718