Ohio Code § 3123.822
Ohio Code § 3123.822. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 3123.822.
No overdue support or overpaid child support shall be collected from refunds of state
income taxes paid by an obligor or obligee unless all of the following conditions
are met: (A) Any reduction authorized by section 5747.12 of the Revised Code has first been made, except as otherwise provided in this section. (B) The refund payable to the obligor or obligee is not less than twenty-five dollars
after any reduction pursuant to section 5747.12 of the Revised Code . (C) Either of the following applies: (1) With respect to overdue support, the obligor maintains an arrearage in the payment
of support for three months and the amount of the total arrearage during each of the
three months is at least one hundred fifty dollars; (2) With respect to overpaid child support, the amount overpaid is not less than one
hundred fifty dollars. Overdue support or overpaid child support shall be collected from such refunds before
any part of the refund is used as a contribution pursuant to section 5747.113 of the Revised Code . Overdue support or overpaid child support shall be collected from such refunds before
the refund or any part of the refund is credited against tax due in any subsequent
year pursuant to section 5747.12 of the Revised Code , notwithstanding the consent of the obligor or obligee for such crediting.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 3123.822
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
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The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 3123.822 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 3123.822 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
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