Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-7. Income Tax |
5703-7-01. Determination of NAICS codes for the Ohio business income deduction |
5703-7-02. Applications for personal income tax refunds |
5703-7-03. Documentation to support a taxpayer's joint filing and residency credits |
5703-7-04. Option to filing of declaration of estimated income tax returns by farmers and fishermen |
5703-7-05. Income tax; extensions; penalties and interest |
5703-7-06. Personal income tax form required for withholding purposes |
5703-7-07. Requirements for requesting inspection of income tax returns |
5703-7-08. Deduction of disability and survivorship benefits |
5703-7-09. Taxpayers reporting of school district of residence |
5703-7-10. Withholding on supplemental compensation for Ohio individual income tax purposes |
5703-7-12. Release of information for the collection of overdue or overpaid child support [RESCINDED] |
5703-7-13. State income tax refund offsets; portion of joint refund not belonging to obligor or recipient |
5703-7-14. Income tax refund offset; portion of joint refund due to obligor's spouse. [RESCINDED] |
5703-7-15. Income tax; withholding; corporate officer liability |
5703-7-16. Personal income tax: determination of resident status |
5703-7-17. Credit against individual income tax if Ohio adjusted gross income less exemptions is ten thousand dollars or less [RESCINDED] |
5703-7-18. Nonresident "married filing jointly" [RESCINDED] |
5703-7-19. All employer withholding and school district employer withholding taxpayers must file and pay electronically |
5703-7-20. Electronic software providers; approval and suspension [RESCINDED] |