Best folder location(s) for application ini

Hi guys,

I'm looking for the best location to save and operate on an application config file (i.e. ini file).

On my Windows 8 machine I've noticed other applications have used many different folders to store app data.

Does anyone know the differences?  Which folders to use, which ones have (read/write) restrictions and why??

C:\ProgramData

C:\Users\Owner\AppData\Local

C:\Users\Owner\AppData\LocalLow

C:\Users\Owner\AppData\Roaming

Does my application need to deal with all or multiple locations (as above) for different users??  What about other operating systems?