181.01 Definitions.
181.02 Imposition of income tax.
181.03 Effective period.
181.04 Determination of allocation of tax.
181.05 Exemptions.
181.06 Returns.
181.07 Payment of tax.
181.08 Interest and penalties.
181.09 Violations.
181.10 Collection of unpaid taxes and refunds of overpayments.
181.11 Taxpayer relief.
181.12 Administrator’s powers and duties.
181.13 Board of Review.
181.14 Personal liability of corporate officers.
CROSS REFERENCES
Payroll deductions - see Ohio R.C. 9.42
Municipal income taxes - see Ohio R.C. Ch. 718
State income tax - see Ohio R.C. Ch. 5747