Ohio § 5747.12 Applying refund to satisfy debt to state

Ohio Statutes

§ 5747.12 — Applying refund to satisfy debt to state

Ohio § 5747.12

Title 57Taxation

Ch. 5747Income Tax

This text of Ohio § 5747.12 (Applying refund to satisfy 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. § 5747.12 (2026).

Text

(A)If a person entitled to a refund under section5747.11or5747.13of the Revised Code is indebted for any of the following, the amount refundable may be applied in satisfaction of the debt:

(1)To this state for any tax, workers' compensation premium due under section4123.35of the Revised Code, or unemployment compensation contribution due under section4141.25of the Revised Code;

(2)To the state or a political subdivision for a certified claim under section131.02or131.021of the Revised Code or a finding for recovery included in a certified report that has been filed with the attorney general pursuant to sections117.28and117.30of the Revised Code;

(3)For a fee that is paid to the state or to the clerk of courts pursuant to section4505.06of the Revised Code;

(4)For any charge, penalty

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(A) If a person entitled to a refund under section5747.11or5747.13of the Revised Code is indebted for any of the following, the amount refundable may be applied in satisfaction of the debt:

(1) To this state for any tax, workers' compensation premium due under section4123.35of the Revised Code, or unemployment compensation contribution due under section4141.25of the Revised Code;

(2) To the state or a political subdivision for a certified claim under section131.02or131.021of the Revised Code or a finding for recovery included in a certified report that has been filed with the attorney general pursuant to sections117.28and117.30of the Revised Code;

(3) For a fee that is paid to the state or to the clerk of courts pursuant to section4505.06of the Revised Code;

(4) For any charge, penalty, collection cost, or interest arising from a debt listed in divisions (A)(1) to (3) of this section.

(B) If the amount refundable is less than the amount of the debt owed under division (A) of this section, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of that debt, the amount remaining after satisfaction of the debt shall be refunded. If the person has more than one debt listed in division (A) of this section, any debt subject to section5739.33or division (G) of section5747.07of the Revised Code or arising under section5747.063or5747.064of the Revised Code shall be satisfied first.

(C) Except as provided in section131.021of the Revised Code, this section applies only to debts that have become final.

(D) The tax commissioner may charge each respective agency of the state for the commissioner's cost in applying refunds to debts due to the state and may charge the attorney general for the commissioner's cost in applying refunds to certified claims.

(E) The commissioner may promulgate rules to implement this section. The rules may address, among other things, situations such as those where persons may jointly be entitled to a refund but do not jointly owe a debt or certified claim.

(F) The commissioner may, with the consent of the taxpayer, provide for the crediting, against tax imposed under this chapter or Chapter 5748. of the Revised Code and due for any taxable year, of the amount of any refund due the taxpayer under this chapter or Chapter 5748. of the Revised Code, as appropriate, for a preceding taxable year.