us-oh/stat
Ohio Rev. Code § 5747.122
Collecting overpayments of public assistance from refunds
# (A)
The tax commissioner, in accordance with section 5101.184 of the Revised Code, shall cooperate with the director of job and family services to collect overpayments of assistance under Chapter 5107., former Chapter 5115., former Chapter 5113., or section 5101.54 of the Revised Code from refunds of state income taxes for taxable year 1992 and thereafter that are payable to the recipients of such overpayments.
# (B)
At the request of the department of job and family services in connection with the collection of an overpayment of assistance from a refund of state income taxes pursuant to this section and section 5101.184 of the Revised Code, the tax commissioner shall release to the department the home address and social security number of any recipient of assistance whose overpayment may be collected from a refund of state income taxes under those sections.
# (C)
In the case of a joint income tax return for two people who were not married to each other at the time one of them received an overpayment of assistance, only the portion of a refund that is due to the recipient of the overpayment shall be available for collection of the overpayment under this section and section 5101.184 of the Revised Code. The tax commissioner shall determine such portion. A recipient's spouse who objects to the portion as determined by the commissioner may file a complaint with the commissioner within twenty-one days after receiving notice of the collection, and the commissioner shall afford the spouse an opportunity to be heard on the complaint. The commissioner shall waive or extend the twenty-one-day period if the recipient's spouse establishes that such action is necessary to avoid unjust, unfair, or unreasonable results. After the hearing, the commissioner shall make a final determination of the portion of the refund available for collection of the overpayment.
# (D)
The welfare overpayment intercept fund is hereby created in the state treasury. The tax commissioner shall deposit amounts collected from income tax refunds under this section to the credit of the welfare overpayment intercept fund. The director of job and family services shall distribute money in the fund in accordance with appropriate federal or state laws and procedures regarding collection of welfare overpayments.
Source: view the official text
In this chapter (40 sections)
- 5747.71 · Earned income tax credit
- 5747.072 · Employers remitting taxes by electronic funds transfer
- 5747.72 · Credit for home instruction expenses
- 5747.073 · Bulk filer registration
- 5747.73 · Credit for donations to scholarship organizations
- 5747.75 · Credit for dependents who attend nonchartered nonpublic school
- 5747.76 · Refundable income tax credit for owner of RC 149.311…
- 5747.77 · Beginning farmer tax credits
- 5747.78 · Deductions for amounts contributed to ABLE savings account
- 5747.79 · Deduction for capital gains from sale of business
- 5747.80 · Issuance of tax credits by Ohio venture capital authority
- 5747.81 · Tax credit for holders of small business investment…
- 5747.082 · Use of electronic filing by tax preparers
- 5747.82 · Tax credit for holders of commercial driver training…
- 5747.083 · Report or payment of use tax on personal income tax return
- 5747.83 · State low-income housing tax credit
- 5747.84 · Tax credit for single-family housing development
- 5747.85 · Homeownership savings account deduction
- 5747.86 · Opportunity zone investment tax credit
- 5747.87 · Transformational mixed use development tax credit
- 5747.98 · Order for claiming credits
- 5747.99 · Penalty
- 5747.112 · Paying refund of school district income taxes
- 5747.113 · Income tax refund contribution system
- 5747.121 · Collecting child support from refunds
- 5747.122 · Collecting overpayments of public assistance from refunds
- 5747.123 · Collecting overpaid child support from refunds
- 5747.132 · Eliminating interest or penalty on qualifying refund…
- 5747.212 · Apportioning gain recognized by nonresident equity investor…
- 5747.221 · Items of income and deductions not to be allocated or…
- 5747.231 · Including taxpayer's entire distributive or proportionate…
- 5747.331 · Nonrefundable credit equal to borrower's qualified research…
- 5747.401 · Deemed investors in investment pass-through entity are…
- 5747.451 · Requirements of qualifying entity upon retirement from…
- 5747.453 · Personal liability of employee or beneficiary of, or…
- 5747.501 · Estimating and certifying amount for distribution into local…
- 5747.502 · Reports on fines resulting from traffic law photo-monitoring…
- 5747.503 · Payments to county undivided local government funds of…
- 5747.504 · Local government fund payment reduction for ranked choice…
- 5747.505 · Application of multiple local government fund payment…