Ohio Code § 5747.123
Ohio Code § 5747.123. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5747.123.
(A) As used in this section: (1) “ Obligee ” and “ obligor ” have the same meanings as in section 3119.01 of the Revised Code ; (2) “ Overpaid child support ” has the same meaning as in section 3123.82 of the Revised Code . (B) In accordance with sections 3123.821 to 3123.823 of 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.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5747.123
- 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:
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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 § 5747.123 address?
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Is Ohio Revised Code § 5747.123 still in force?
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