Purpose
Chapter 1 Definitions
Chapter 2 Imposition of Income Tax Rate and Income Taxable
2:01 Resident Individuals
2:02 Non-Resident Individuals
2:03 Resident Unincorporated Business
2:04 Non-Resident Unincorporated Business
2:05 Corporations
2:06 Effective Period
Chapter 3 Determination of Apportionment of Tax Method of Determination
3:01 Business Apportionment Method
3:02 Separate Accounting Method
3:03 Substitute Method
3:04 Change of Method
3:05 Rentals from Real Property
3:06 Operating Loss Carry-Forward
Chapter 4 Exemptions Sources of Income Not Taxed
4:01 Income of Members of Armed Forces and Certain Institutions
4:02 Payments From Governments and Certain Organizations
4:03 Insurance and Annuity Proceeds,
Certain Employee Benefits and Gifts
4:04 Receipts of Certain Organizations and Associations
4:05 Alimony
4:06 Minors
4:07 Personal Injury and Damage to Property
4:08 Income from Intangibles
4:09 Involuntary Conversions and other Exemptions
4:10 Precinct Officials
4:11 Regional Transit Authority
4:12 Public Utilities
4:13 Taxation Prohibited by Federal Government
4:14 Taxation Prohibited by the State of Ohio
Chapter 5 Returns
5:01 Returns and Requirements
5:02 Information Required and Reconciliation
with Federal Returns for Individuals or Businesses
5:03 Consolidated Returns
5:04 Allocation of Net Profits by Administrator
5:05 Amended Returns
Chapter 6 Payment of Tax
6:01 Payment with Annual Return
6:02 Collection at the Source
6:03 Collection at the Source-Return and
Payment of Tax Withheld and Status of Employees
6:04 Dates for Estimated Tax Payments
6:05 Final Returns Required
6:06 Liability for Employer's Taxes
6:07 Payments Towards Multiple Debts
6:08 Payments in Currency
6:09 Payments by Check
Chapter 7 Taxpayer Relief
7:01 Tax Credit
7:02 General
Chapter 8 Interest and Penalties
8:01 Interest
8:02 Penalties
8:03 Exceptions
8:04 Appeal from Assessment
8:05 Violations
8:06 Limitations of Prosecutions
8:07 Failure to Receive Forms Not an Excuse
Chapter 9 Collection of Unpaid Taxes and Refund of Overpayments
9:01 Unpaid Taxes
9:02 Refunds
Chapter 10 Disbursement of Receipts of Tax Collection
Chapter 11 Duties of the Tax Administrator
11:01 Collection of Taxes and Records
11:02 Duty to Enforce Collection
11:03 Authority to Make and Enforce Regulations
11:04 Authority to Arrange Installment Payments
11:05 Authority to Determine the Amount of Tax Due
11:06 Authority to make Investigation
11:07 Authority to Compel Production of Records
11:08 Refusal to Produce Records
11:09 Confidential nature of Information
11:10 Retention of Records
Chapter 12 Board of Review Established
12:01 Composition
12:02 Duty to Approve Regulations and to Hear Appeals
12:03 Right to Appeal
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