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2017 Ohio Revised Code
Title [31] XXXI DOMESTIC RELATIONS - CHILDREN
Chapter 3123 - DEFAULTS UNDER CHILD SUPPORT ORDERS
Section 3123.821 - Collecting overdue and overpaid support from refunds cooperation.
Universal Citation: Ohio Rev Code § 3123.821 (2017)
The office of child support created in the department of job and family services under section 3125.02 of the Revised Code shall work with the tax commissioner to collect the following:
(A) Overdue child support from refunds of paid state income taxes under Chapter 5747. of the Revised Code that are payable to obligors;
(B) Overpaid child support from refunds of paid state income taxes under Chapter 5747. of the Revised Code that are payable to obligees.
Effective Date: 03-22-2001 .
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