Ohio Code § 5733.121

§ 5733.121.

If a corporation entitled to a refund under section 5733.11 or 5733.12 of the Revised Code is indebted to this state for any tax, workers' compensation premium due under section 4123.35 of the Revised Code , unemployment compensation contribution due under section 4141.25 of the Revised Code , unemployment compensation payment in lieu of contribution under section 4141.241 of the Revised Code , certified claim under section 131.02 or 131.021 of the Revised Code , or fee that is paid to the state or to the clerk of courts pursuant to section 4505.06 of the Revised Code , or any charge, penalty, or interest arising from such a tax, workers' compensation

premium, unemployment compensation contribution, unemployment compensation payment

in lieu of contribution under section 4141.241 of the Revised Code , certified claim, or fee, 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.  If the corporation has more than one such debt, any debt subject to section 5739.33 or division (G) of section 5747.07 of the Revised Code shall be satisfied first.  Except as provided in section 131.021 of the Revised Code , this section applies only to debts that have become final. 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.  The commissioner may promulgate rules to implement this section. The tax commissioner may, with the consent of the taxpayer, provide for the crediting,

against tax due for any tax year, of the amount of any refund due the taxpayer under

this chapter for a preceding tax year.