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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5747: INCOME TAX
5747.021 School district income tax.

Universal Citation:
OH Rev Code § 5747.021
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

In addition to the tax levied under section 5747.02 of the Revised Code, the tax commissioner shall charge the tax imposed on the school district income of an individual or estate by a school district under Chapter 5748. of the Revised Code by multiplying the rate certified to be charged under such chapter by the taxpayer’s school district income with respect to that district.

Effective Date: 11-15-1981

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