CHAPTER 1701
Definitions

1701.01   Adjusted Federal Taxable Income.

1701.02   Application.

1701.03   Administrator.

1701.04   Association.

1701.05   Board of Tax Appeals.

1701.06   Business.

1701.07   Corporation.

1701.08   Employee.

1701.09   Employer.

1701.10   Fiscal year.

1701.11   Generic form.

1701.12   Gross receipts.

1701.13   Intangible income.

1701.14   Internal Revenue Code.

1701.15   Net profit.

1701.16   Nonqualified deferred compensation program.

1701.17   Nonresident individual.

1701.18   Nonresident unincorporated business entity.

1701.19   Person.

1701.20   Place of business.

1701.21   Qualifying wages.

1701.22   Resident individual.

1701.23   Resident unincorporated business entity.

1701.24   S corporation.

1701.25   Singular and plural; gender.

1701.26   Taxable income.

1701.27   Taxable year.

1701.28   Taxpayer.

CROSS REFERENCES

      Power to levy income tax - see Ohio Const., Art. XVIII Sec. 3, CHTR. Sec. 2.07(8)

      Payroll deductions - see Ohio R.C. 9.42

      Municipal income taxes - see Ohio R.C. Ch. 718

      Taxation Department, establishment and Director - see ADM. 147.01