CHAPTER 890
Income Tax
890.01   Purpose.
890.02   Definitions.
890.03   Imposition of income tax.
890.04   Effective period.
890.05   Determination of allocation of tax.
890.06   Exemptions.
890.07   Returns.
890.08   Payment of tax on filing of returns.
890.09   Collection at source.
890.10   Declarations of income not collected at source.
890.11   Filing of declaration.
890.12   Form of declaration.
890.13   Payment to accompany declaration.
890.14   Annual return.
890.15   Extension of time.
890.16   Interest and penalties.
890.17   Collection of unpaid taxes; refunds.
890.18   Tax credit.
890.19   Disbursement of funds collected.
890.20   Duties of Income Tax Administrator.
890.21   Board of Review.
890.22   Severability.
890.23   Collection of tax after termination of chapter.
890.99   Penalty.
   CROSS REFERENCES
   Payroll deductions - see Ohio R.C. 9.42
   Municipal income taxes - see Ohio R.C. Ch. 718
   State income taxes - see Ohio R.C. Ch. 5747