Ohio § 5735.143
Full text of Ohio Ohio Revised Code § 5735.143, with citation guidance and answers to common questions.
§ 5735.143.
If a person entitled to a refund under this chapter is indebted to the state for any
tax or fee administered by the tax commissioner that is paid to the state or to the
clerk of courts pursuant to section 4505.06 of the Revised Code , or any charge, penalty, or interest arising from such a tax or fee, the amount refundable
may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied
in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining
after satisfaction of the debt shall be refunded. If the person has more than one such debt, any debt subject to section 5739.33 or division (G) of section 5747.07 of the Revised Code shall be satisfied first. This section applies only to debts that have become final.
Frequently Asked Questions About Ohio § 5735.143
What does Ohio Revised Code § 5735.143 cover?
Section 5735.143 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5735.143?
A common citation format is "Ohio Revised Code § 5735.143" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5735.143 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.