Ohio § 5736.081 Application of refund to debts to the state

Ohio Statutes

§ 5736.081 — Application of refund to debts to the state

Ohio § 5736.081

Title 57Taxation

Ch. 5736Motor Fuel Supplier Tax

This text of Ohio § 5736.081 (Application of refund to debts to the 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. § 5736.081 (2026).

Text

As used in this section, "debt to this state"  means unpaid taxes due the state, unpaid workers' compensation  premiums due under section4123.35of the Revised Code, unpaid  unemployment compensation contributions due under section4141.25of the Revised Code, unpaid unemployment compensation payment in  lieu of contribution under section4141.241of the Revised Code,  unpaid fees payable to the state or to the clerk of courts  pursuant to section4505.06of the Revised Code, incorrect  payments for medicaid services under the medicaid program, or any  unpaid charge, penalty, or interest arising from any of the  foregoing.

If a taxpayer entitled to a refund under section5736.08of  the Revised Code owes any debt to this state, the amount  refundable may be applied in satisfaction of the debt. If 

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As used in this section, "debt to this state" means unpaid taxes due the state, unpaid workers' compensation premiums due under section4123.35of the Revised Code, unpaid unemployment compensation contributions due under section4141.25of the Revised Code, unpaid unemployment compensation payment in lieu of contribution under section4141.241of the Revised Code, unpaid fees payable to the state or to the clerk of courts pursuant to section4505.06of the Revised Code, incorrect payments for medicaid services under the medicaid program, or any unpaid charge, penalty, or interest arising from any of the foregoing.

If a taxpayer entitled to a refund under section5736.08of the Revised Code owes any debt to this state, 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. This section applies only to debts that have become final. For the purposes of this section, a debt becomes final when, under the applicable law, any time provided for petition for reassessment, request for reconsideration, or other appeal of the legality or validity of the amount giving rise to the debt expires without an appeal having been filed in the manner provided by law.