Section 3123.822 | Conditions for collection from refunds.
No overdue support or overpaid child support shall be collected from refunds of state income taxes paid by an obligor or obligee unless all of the following conditions are met:
(A) Any reduction authorized by section 5747.12 of the Revised Code has first been made, except as otherwise provided in this section.
(B) The refund payable to the obligor or obligee is not less than twenty-five dollars after any reduction pursuant to section 5747.12 of the Revised Code.
(C) Either of the following applies:
(1) With respect to overdue support, the obligor maintains an arrearage in the payment of support for three months and the amount of the total arrearage during each of the three months is at least one hundred fifty dollars;
(2) With respect to overpaid child support, the amount overpaid is not less than one hundred fifty dollars.
Overdue support or overpaid child support shall be collected from such refunds before any part of the refund is used as a contribution pursuant to section 5747.113 of the Revised Code. Overdue support or overpaid child support shall be collected from such refunds before the refund or any part of the refund is credited against tax due in any subsequent year pursuant to section 5747.12 of the Revised Code, notwithstanding the consent of the obligor or obligee for such crediting.
Available Versions of this Section
- March 22, 2001 – Senate Bill 180 - 123rd General Assembly [ View March 22, 2001 Version ]
- February 11, 2019 – Amended by Senate Bill 70 - 132nd General Assembly [ View February 11, 2019 Version ]