| Section 5747.01. Income tax definitions |
| Section 5747.011. Gain or loss included in trust's Ohio taxable income |
| Section 5747.012. Tax treatment of qualifying investment income from pass-through entity |
| Section 5747.013. Calculating a trust's modified Ohio taxable income |
| Section 5747.02. Tax rates |
| Section 5747.021. School district income tax |
| Section 5747.022. Tax credits for exemptions |
| Section 5747.023. Tax credits for armed forces member killed in combat or military or civilian employee killed in terroristice or military action |
| Section 5747.024. Military pay not included in adjusted gross income |
| Section 5747.025. Personal exemptions |
| Section 5747.026. Extensions for filing and payment by members called to active duty |
| Section 5747.03. Distributing income tax revenue |
| Section 5747.04. Attributing tax receipts to county |
| Section 5747.05. Tax credits |
| Section 5747.051. [Repealed] |
| Section 5747.052. [Repealed] |
| Section 5747.053. [Repealed] |
| Section 5747.054. Tax credit based on federal dependent care credit |
| Section 5747.055. Tax credit for retirement income |
| Section 5747.056. Tax credit for persons with Ohio AGI of $10,000 or less |
| Section 5747.057. [Repealed] |
| Section 5747.058. Tax credits to foster job creation or retention |
| Section 5747.059. Tax credit for Ohio withholding tax paid by one or more qualifying pass-through entities |
| Section 5747.06. Employer's duty to withhold tax |
| Section 5747.061. Withholding tax from wages of nonresident employees |
| Section 5747.062. Withholding tax from state lottery winnings |
| Section 5747.063. Withholding of federal taxes |
| Section 5747.064. Taxation of video lottery terminal prizes |
| Section 5747.07. Employers to file return and pay withholding |
| Section 5747.071. Withholding tax from retirement benefits |
| Section 5747.072. Employers remitting taxes by electronic funds transfer |
| Section 5747.08. Filing income tax return |
| Section 5747.081. Designating contribution to political party fund |
| Section 5747.082. Use of electronic filing by tax preparers |
| Section 5747.083. Report or payment of use tax on personal income tax return |
| Section 5747.09. Declaration of estimated taxes |
| Section 5747.10. Amended returns |
| Section 5747.11. Refunds - interest |
| Section 5747.111. [Repealed] |
| Section 5747.112. Paying refund of school district income taxes |
| Section 5747.113. Income tax refund contribution system |
| Section 5747.12. Applying refund to satisfy debt to state |
| Section 5747.121. Collecting child support from refunds |
| Section 5747.122. Collecting overpayments of public assistance from refunds |
| Section 5747.123. Collecting overpaid child support from refunds |
| Section 5747.13. Liability of employer for failure to file return or collect or remit tax |
| Section 5747.131. [Repealed] |
| Section 5747.132. Eliminating interest or penalty on qualifying refund overpayment |
| Section 5747.14. Imposing jeopardy assessments |
| Section 5747.15. Failure to file or remit tax - filing frivolous, dilatory or fraudulent claim |
| Section 5747.16. Secretary of state agent for service of process on nonresidents |
| Section 5747.17. Maintaining records |
| Section 5747.18. Powers of tax commissioner |
| Section 5747.181. [Repealed] |
| Section 5747.19. Filing incomplete, false, and fraudulent returns |
| Section 5747.20. Allocating nonbusiness income or deduction |
| Section 5747.21. Apportioning business income or deduction |
| Section 5747.211. [Repealed] |
| Section 5747.212. Apportioning gain recognized by nonresident equity investor selling an investment in a closely-held business |
| Section 5747.22. Apportioning and allocating income and deductions of pass-through entities |
| Section 5747.221. Items of income and deductions not to be allocated or apportioned to Ohio |
| Section 5747.23. Taxing trust income |
| Section 5747.231. Including taxpayer's entire distributive or proportionate share attributable to pass-through entity |
| Section 5747.24. Presumption of domicile |
| Section 5747.25. [Repealed] |
| Section 5747.26. [Repealed] |
| Section 5747.261. [Repealed] |
| Section 5747.27. Credit for displaced worker who pays for job training to enhance ability to get new job |
| Section 5747.28. Credit for purchase of qualifying property by taxpayer engaged in the business of producing grapes |
| Section 5747.29. Credit for contributions of money to candidates for statewide office or member of general assembly |
| Section 5747.30. Exemption for nonresident pass-through entities as to commercial printing |
| Section 5747.31. [Repealed] |
| Section 5747.32. [Repealed] |
| Section 5747.33. [Repealed] |
| Section 5747.331. Nonrefundable credit equal to borrower's qualified research and development loan payments |
| Section 5747.34. [Repealed] |
| Section 5747.35. [Repealed] |
| Section 5747.36. [Repealed] |
| Section 5747.37. Credit for legally adopted minor child |
| Section 5747.38. [Repealed] |
| Section 5747.39. [Repealed] |
| Section 5747.40. Definitions relating to qualified pass-through entities |
| Section 5747.401. Deemed investors in investment pass-through entity are deemed investors in any other pass-through entity in which investment pass-through entity is direct investor |
| Section 5747.41. Withholding tax on qualifying pass-through entity or trust having individual qualifying investor or beneficiary |
| Section 5747.42. Filing annual return |
| Section 5747.43. Filing estimated tax return and making estimated payments |
| Section 5747.44. Tax payment by electronic funds transfer |
| Section 5747.45. Taxable year; method of accounting; amended reports with payment or application for refund |
| Section 5747.451. Requirements of qualifying entity upon retirement from business, voluntary dissolution or transfer to successor |
| Section 5747.452. [Repealed] |
| Section 5747.453. Personal liability of employee or beneficiary of, or investor in, a qualifying entity for failure to file report or pay tax |
| Section 5747.46. Library and local government support fund definitions |
| Section 5747.47. Estimating, certifying and distributing of county's share of library and local government support fund |
| Section 5747.48. Distribution of county library and local government support fund |
| Section 5747.49. Prohibiting later performance of duties |
| Section 5747.50. Apportioning local government fund to political subdivision |
| Section 5747.501. Estimating and certifying amount for distribution into local government fund |
| Section 5747.502. Delinquency |
| Section 5747.51. Allocating local government fund to county undivided local government funds |
| Section 5747.511. [Repealed] |
| Section 5747.52. Calculating subdivision share of undivided local government fund |
| Section 5747.53. Apportionment of undivided local government fund of county under an alternative method or on a formula basis |
| Section 5747.54. Failure to certify percentage share of the undivided local government fund |
| Section 5747.55. Appealing county budget commission action |
| Section 5747.60. Delegating investigation powers of tax commissioner |
| Section 5747.61. [Repealed] |
| Section 5747.62. [Repealed] |
| Section 5747.63. [Repealed] |
| Section 5747.65. Tax credit for FIT tax |
| Section 5747.66. Credit for any individual who is the certificate owner of a tax credit certificate |
| Section 5747.70. Deductions for contributions to college savings programs |
| Section 5747.71. Earned income tax credit |
| Section 5747.75. Credit for investing money in certified ethanol plant |
| Section 5747.76. Refundable income tax credit for owner of RC 149.311 certificate |
| Section 5747.77. [Repealed] |
| Section 5747.80. Issuance of tax credits by Ohio venture capital authority |
| Section 5747.81. Tax credit for holders of small business investment certificate |
| Section 5747.98. Order for claiming credits |
| Section 5747.99. Penalty |