Ohio Rev. Code » Chapter 718
Ohio Revised Code

Ohio Rev. Code § 718.30 (2026)

Adoption of rules

✓ current as of May 2026
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Effective:
March 23, 2015
Latest Legislation:
House Bill 5 - 130th General Assembly
PDF:
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Nothing in this chapter prohibits the legislative authority of a municipal corporation, or a tax administrator pursuant to authority granted to the administrator by resolution or ordinance, to adopt rules to administer an income tax imposed by the municipal corporation in accordance with this chapter. Such rules shall not conflict with or be inconsistent with any provision of this chapter. All rules adopted under this section shall be published and posted on the internet as described in section 718.07 of the Revised Code.
Notes of Decisions
Cited in 1 case, 2019–2019 · leading case: City of Athens v. Testa, 2019 Ohio 277 (Ohio Ct. App. 2019).
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City of Athens v. Testa, 2019 Ohio 277 (Ohio Ct. App. 2019). · cites it 2× “Chapter 718 (R.C. 718.30); and  Not pay a person hired or retained to examine or inspect a taxpayer's books on a contingency basis (R.”
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