Ohio Code § 5735.143
Ohio Code § 5735.143. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5735.143.
If a person entitled to a refund under this chapter is indebted to the state for any
tax or fee administered by the tax commissioner 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 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 person 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. This section applies only to debts that have become final.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5735.143
- 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
What is the source of Ohio Revised Code § 5735.143?
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 § 5735.143 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 § 5735.143 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Statutes are amended, repealed, and renumbered every session.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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