Columbus |
Code of Ordinances |
Title 3. FINANCE AND TAXATION CODE |
Chapter 361. INCOME TAX For taxable years prior to 2016 |
§ 361.17. Taxable year.
Latest version.
"Taxable year" means the calendar year or the fiscal year upon the basis of which the net profits are to be computed under this chapter and, in the case of a return for a fractional part of a year, the period for which such return is required to be made.
(Ord. 1516-61.)