§ 38B.01. AUTHORITY TO LEVY TAX; PURPOSES OF TAX; RATE.

§ 38B.011. AUTHORITY TO LEVY TAX.

§ 38B.012. PURPOSES OF TAX; RATE.

§ 38B.013. ALLOCATION OF FUNDS.

§ 38B.014. STATEMENT OF PROCEDURAL HISTORY; STATE MANDATED CHANGES TO MUNICIPAL INCOME TAX.

§ 38B.02. EFFECTIVE DATE.

§ 38B.03. DEFINITIONS.

§ 38B.04. INCOME SUBJECT TO TAX FOR INDIVIDUALS.

§ 38B.041. DETERMINING MUNICIPAL TAXABLE INCOME FOR INDIVIDUALS.

§ 38B.042. DOMICILE.

§ 38B.043. EXEMPTION FOR MEMBER OR EMPLOYEE OF GENERAL ASSEMBLY AND CERTAIN JUDGES.

§ 38B.05. COLLECTION AT SOURCE.

§ 38B.051. COLLECTION AT SOURCE; WITHHOLDING FROM QUALIFYING WAGES.

§ 38B.052. COLLECTION AT SOURCE; OCCASIONAL ENTRANT.

§ 38B.053. COLLECTION AT SOURCE; CASINO AND VLT.

§ 38B.06. INCOME SUBJECT TO NET PROFIT TAX.

§ 38B.061. DETERMINING MUNICIPAL TAXABLE INCOME FOR TAXPAYERS WHO ARE NOT INDIVIDUALS.

§ 38B.062. NET PROFIT; INCOME SUBJECT TO NET PROFIT TAX; ALTERNATIVE APPORTIONMENT.

§ 38B.063. CONSOLIDATED FEDERAL INCOME TAX RETURN.

§ 38B.064. TAX CREDIT FOR BUSINESSES THAT FOSTER NEW JOBS IN OHIO.

§ 38B.065. TAX CREDITS TO FOSTER JOB RETENTION.

§ 38B.07. DECLARATION OF ESTIMATED TAX.

§ 38B.08. CREDIT FOR TAX PAID.

§ 38B.081. [RESERVED]

§ 38B.082. REFUNDABLE CREDIT FOR QUALIFYING LOSS.

§ 38B.083. CREDIT FOR PERSON WORKING IN JOINT ECONOMIC DEVELOPMENT DISTRICT OR ZONE.

§ 38B.084. CREDIT FOR TAX BEYOND STATUTE FOR OBTAINING REFUND.

§ 38B.09. ANNUAL RETURN.

§ 38B.091. RETURN AND PAYMENT OF TAX.

§ 38B.092. RETURN AND PAYMENT OF TAX; INDIVIDUALS SERVING IN COMBAT ZONE.

§ 38B.093. USE OF OHIO BUSINESS GATEWAY; TYPES OF FILINGS AUTHORIZED.

§ 38B.094. EXTENSION OF TIME TO FILE.

§ 38B.095. AMENDED RETURNS.

§ 38B.096. REFUNDS.

§ 38B.10. PENALTY, INTEREST, FEES, AND CHARGES.

§ 38B.11. AUDIT.

§ 38B.12. ROUNDING.

§ 38B.13. AUTHORITY AND POWERS OF THE TAX ADMINISTRATOR.

§ 38B.131. AUTHORITY OF TAX ADMINISTRATOR; ADMINISTRATIVE POWERS OF THE TAX ADMINISTRATOR.

§ 38B.132. AUTHORITY OF TAX ADMINISTRATOR; COMPROMISE OF CLAIM AND PAYMENT OVER TIME.

§ 38B.133. AUTHORITY OF TAX ADMINISTRATOR; RIGHT TO EXAMINE.

§ 38B.134. AUTHORITY OF TAX ADMINISTRATOR; REQUIRING IDENTIFYING INFORMATION.

§ 38B.14. CONFIDENTIALITY.

§ 38B.15. FRAUD.

§ 38B.16. OPINION OF THE TAX ADMINISTRATOR.

§ 38B.17. ASSESSMENT; APPEAL BASED ON PRESUMPTION OF DELIVERY.

§ 38B.18. LOCAL BOARD OF TAX REVIEW; APPEAL TO LOCAL BOARD OF TAX REVIEW.

§ 38B.19. ACTIONS TO RECOVER; STATUTE OF LIMITATIONS.

§ 38B.20. ADOPTION OF RULES.

§ 38B.21. FILING NET PROFIT TAXES; ELECTION TO BE SUBJECT TO PROVISIONS OF CHAPTER.

§ 38B.97. COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

§ 38B.98. SAVINGS CLAUSE.

§ 38B.99. VIOLATIONS; PENALTY.