CHAPTER 171
Income Tax
171.01   Purpose.
171.02   Definitions.
171.03   Imposition of tax.
171.04   Effective date.
171.05   Annual return and payment of tax.
171.06   Collection at source; taxes withheld by employer.
171.07   Declarations.
171.08   Duties of the Commissioner of Taxation.
171.09   Investigative powers of the Commissioner; confidential information.
171.10   Interest and penalties; other costs.
171.11   Collection of unpaid taxes and refunds of overpayments.
171.12   Violations.
171.13   Board of Review.
171.14   Allocation of funds.
171.15   Tax credit; claims for credit; filing claims.
171.16   Collection of tax after termination of chapter.
171.17   Savings clause.
171.18   Landlords to provide  information on tenants.
171.99   Penalty.
 
CROSS REFERENCES
Municipal income taxes - see Ohio R.C. Ch. 718
Waterville Municipal Income Tax after 1-1-2016 = see ADM. Ch. 172