Ohio Statutes
§ 5749.09 — Deducting taxpayer's indebtedness to state from refund
Ohio § 5749.09
This text of Ohio § 5749.09 (Deducting taxpayer's indebtedness to state from refund) 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. § 5749.09 (2026).
Text
If any person who is entitled to a refund under section5749.08of the Revised Code is indebted to the state for any tax, the balance allowable on, the refund application shall be applied in satisfaction of the amount due the state. If the amount refundable is less than the amount due the state, it shall be applied in partial satisfaction of the amount due the state.
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Legislative History
Effective: July 1, 1985 | Latest Legislation: House Bill 201 - 116th General Assembly
Nearby Sections
15
§ 5749.01
Severance tax definitions§ 5749.04
Permit or registration required§ 5749.07
Failure to file or pay tax§ 5749.08
Refund of of taxes paid illegally or erroneously or paid on an illegal or erroneous assessment§ 5749.10
Assessments for taxes in jeopardy§ 5749.12
Nonresidents - service of process§ 5749.13
Maintaining records§ 5749.14
Tax commissioner - additional powers§ 5749.15
Civil penaltiesCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5749.09, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5749.09.