Ohio § 5747.123
Full text of Ohio Ohio Revised Code § 5747.123, with citation guidance and answers to common questions.
§ 5747.123.
(A) As used in this section: (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.
Frequently Asked Questions About Ohio § 5747.123
What does Ohio Revised Code § 5747.123 cover?
Section 5747.123 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 § 5747.123?
A common citation format is "Ohio Revised Code § 5747.123" (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 § 5747.123 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.