185.01 Intent.
185.02 Purpose.
185.03 Definitions.
185.04 Imposition of tax.
185.05 Registration.
185.06 Collection.
185.07 Reporting and remitting.
185.08 Records, inspection, destruction.
185.09 Refunds.
185.10 Duties of the Tax Commissioner.
185.11 Investigative powers of the Tax Commissioner.
185.12 Confidentiality.
185.13 Penalties and interest.
185.14 Violations.
185.15 Penalty.
185.16 Board of Review.
185.17 Separability.
185.18 Allocation of funds.
185.19 Collection of tax after termination.
185.20 Exemptions.
CROSS REFERENCES
State provisions - see Ohio R.C. Ch. 5739
Income tax - see ADM. Ch. 181
Motor vehicle license tax - see ADM. Ch. 183