CHAPTER 881
Earned Income Tax Regulations Effective Beginning January 1, 2016
881.01   Authority to levy tax; purpose of tax.
881.02   Definitions.
881.03   Imposition of tax.
881.04   Collection at source.
881.05   Annual return; filing.
881.06   Credit for tax paid to other municipalities.
881.07   Estimated taxes.
881.08   Rounding of amounts.
881.09   Requests for refunds.
881.10   Second municipality imposing tax after time period allowed for refund.
881.11   Amended returns.
881.12   Limitations.
881.13   Audits.
881.14   Service of assessment.
881.15   Administration of claims.
881.16   Tax information confidential.
881.17   Fraud.
881.18   Interest and penalties.
881.19   Authority of Tax Administrator; verification of information.
881.20   Request for opinion of the Tax Administrator.
881.21   Board of Tax Review.
881.22   Authority to create rules and regulations.
881.23   Rental and leased property.
881.24   Savings clause.
881.25   Collection of tax after termination of chapter.
881.26   Adoption of RITA Rules and Regulations.
881.27   Filing net profit taxes; election to be subject to provisions of chapter.
881.28   Definitions.
881.29   Applicability; taxable situs; apportionment.
881.30   Information provided to Tax Administrators; confidentiality.
881.31   Filing of annual return; remittance; disposition of funds.
881.32   Electronic filing.
881.33   Consolidated returns.
881.34   Failure to pay tax.
881.35   Declaration of estimated taxes.
881.36   Additional penalties.
881.37   Assessments against taxpayer.
881.38   Refund applications.
881.39   Amended returns.
881.40   Examination of records and other documents and persons.
881.41   Credits.
881.42   Reckless violations; penalties.
881.99   Violations; penalties.