171.01 Purpose of tax.
171.011 Authority to levy tax.
171.012 Annual rate taxed.
171.013 Additional tax and allocation.
171.014 Procedural history of state-mandated changes.
171.02 Effective date.
171.03 Definitions.
171.04 Income subject to tax for individuals.
171.041 Determining municipal taxable income for individuals.
171.042 Domicile/residency.
171.043 Legislators, legislative employees and judges exempt.
171.05 Collection at source.
171.051 Employer withholding from qualifying wages.
171.052 Occasional entrant rule.
171.053 Withholding by casino and lottery operators.
171.06 Income subject to net profit tax.
171.061 Determining taxable income for taxpayers who are not individuals.
171.062 Income subject to net profit tax.
171.063 Consolidated income tax return.
171.07 Declaration of estimated tax.
171.08 Tax credits.
171.081 Credit for tax paid to another municipality.
171.082 Refundable credit for qualifying loss.
171.083 Credit for person working in JEDZ or JEDD.
171.084 Credit for tax beyond statute for obtaining refund.
171.085 Tax credits for job creation and/or retention.
171.09 Annual return.
171.091 Return and payment of tax.
171.092 Military taxpayers and spouses.
171.093 Use of Ohio Business Gateway.
171.094 Extension of time to file.
171.095 Amended returns.
171.096 Refunds.
171.10 Penalties, interest, fees and charges.
171.11 Audits.
171.12 Rounding.
171.13 Authority and powers of the Tax Administrator.
171.131 Administrative powers of the Tax Administrator.
171.132 Compromise of claims and payment over time.
171.133 Right to examine records.
171.134 Requirement of identifying information.
171.14 Confidentiality.
171.15 Fraud.
171.16 Opinion of the Tax Administrator.
171.17 Assessment; appeal based on presumption of delivery.
171.18 Local Board of Tax Review; appeals.
171.19 Actions to recover; statute of limitations.
171.20 Adoption of rules.
171.30 Landlords shall assist with taxpayer identification.
171.40 Filing net profit taxes; election to be subject to provisions of chapter.
171.41 Definitions.
171.42 Applicability; taxable situs; apportionment.
171.43 Information provided to tax administrators; confidentiality.
171.44 Filing of annual return; remittance; disposition of funds.
171.45 Electronic filing.
171.46 Consolidated returns.
171.47 Failure to pay tax.
171.48 Declaration of estimated taxes.
171.49 Additional penalties.
171.50 Assessments against taxpayer.
171.51 Refund applications.
171.52 Amended returns.
171.53 Examination of records and other documents and persons.
171.54 Credits.
171.55 Reckless violations; penalties.
171.98 Savings clause.
171.99 Violations; penalty.