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2011 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5749: SEVERANCE TAX
5749.09 Deducting taxpayer's indebtedness to state from refund.

Universal Citation:
OH Rev Code § 5749.09
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

If any person who is entitled to a refund under section 5749.08 of 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.

Effective Date: 07-01-1985

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