Ohio Code 5747.123 – Collecting overpaid child support from refunds
(A) As used in this section:
Terms Used In Ohio Code 5747.123
- Available: means information is such that a person is able to learn of the information by the due date plus extensions, if any, for filing the return for the taxable year in which the trust recognizes the gain or loss. See Ohio Code 5747.01
- Child: includes child by adoption. See Ohio Code 1.59
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Overpayment: means any amount already paid that exceeds the figure determined to be the correct amount of the tax. See Ohio Code 5747.01
- Return: means the notifications and reports required to be filed pursuant to this chapter for the purpose of reporting the tax due and includes declarations of estimated tax when so required. See Ohio Code 5747.01
- state: means the state of Ohio. See Ohio Code 1.59
(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.