Ohio § 5735.143 Applying refund in satisfaction of debt to state

Ohio Statutes

§ 5735.143 — Applying refund in satisfaction of debt to state

Ohio § 5735.143

Title 57Taxation

Ch. 5735Motor Fuel Tax

This text of Ohio § 5735.143 (Applying refund in satisfaction of debt to state) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5735.143 (2026).

Text

If a person entitled to a refund under this chapter is indebted to the state for any tax or fee administered by the tax commissioner that is paid to the state or to the clerk of courts pursuant to section4505.06of the Revised Code, or any charge, penalty, or interest arising from such a tax or fee, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be refunded. If the person has more than one such debt, any debt subject to section5739.33or division (G) of section5747.07of the Revised Code shall be satisfied first. This section applies only

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If a person entitled to a refund under this chapter is indebted to the state for any tax or fee administered by the tax commissioner that is paid to the state or to the clerk of courts pursuant to section4505.06of the Revised Code, or any charge, penalty, or interest arising from such a tax or fee, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be refunded. If the person has more than one such debt, any debt subject to section5739.33or division (G) of section5747.07of the Revised Code shall be satisfied first. This section applies only to debts that have become final.