Ohio § 5747.123 Collecting overpaid child support from refunds

Ohio Statutes

§ 5747.123 — Collecting overpaid child support from refunds

Ohio § 5747.123

Title 57Taxation

Ch. 5747Income Tax

This text of Ohio § 5747.123 (Collecting overpaid child support from refunds) 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. § 5747.123 (2026).

Text

(A)As used in this section:

(1)"Obligee" and "obligor" have the same meanings as in section3119.01of the Revised Code;

(2)"Overpaid child support" has the same meaning as in section3123.82of the Revised Code.

(B)In accordance with sections3123.821to3123.823of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and implementing procedures for the collection of overpaid child support from refunds of paid state income taxes under this chapter that are payable to obligees. The tax commissioner shall collect the refunds and send the amounts to the department of job and family services for distribution to obligors who made the overpayment.

(C)In the case of persons filing a joint income tax return, the amount of the refun

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(A) As used in this section:

(1) "Obligee" and "obligor" have the same meanings as in section3119.01of the Revised Code;

(2) "Overpaid child support" has the same meaning as in section3123.82of the Revised Code.

(B) In accordance with sections3123.821to3123.823of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and implementing procedures for the collection of overpaid child support from refunds of paid state income taxes under this chapter that are payable to obligees. The tax commissioner shall collect the refunds and send the amounts to the department of job and family services for distribution to obligors who made the overpayment.

(C) In the case of persons filing a joint income tax return, the amount of the refund available for the collection of overpaid child support shall be based on the proportion of the refund due the obligee only. An obligee's spouse who objects to the amount of the refund to be used for the collection of overpaid child support may file a complaint with the tax commissioner within twenty-one days after receiving notice of the collection. The commissioner shall afford a complainant an opportunity to be heard. The burden of proving an error by the commissioner in determining the amount of the refund to be used for the collection of overpaid child support shall be on the complainant.