185.01 Allocation of funds.
185.02 Definitions.
185.03 Imposition of tax.
185.031 Exceptions; sources of income not taxed.
185.04 Effective date.
185.05 Annual return and payment of tax; extensions; amended returns.
185.06 Collection at the source; withholding by employer.
185.07 Declaration; estimated tax payment.
185.08 Duties of the Commissioner of Taxation.
185.09 Investigation powers; penalties for divulging confidential information.
185.10 Interest and penalties.
185.11 Collection of unpaid taxes by civil litigation and refunds of overpayments.
185.12 Board of Review.
185.13 Reserved.
185.14 Tax credit and relief.
185.15 Collection of tax after termination of this chapter.
185.16 Chapter vs regulations.
185.17 Information on rental or leased property.
185.99 Violations; criminal prosecutions.
CROSS REFERENCES
Commissioner of Taxation - see CHTR. 7.03 et seq.
Municipal income taxes - see Ohio R.C. Ch. 718