us-oh/stat
Ohio Rev. Code § 5749.09
Deducting taxpayer's indebtedness to state from refund
Official textcodes.ohio.govlast amended
If any person who is entitled to a refund under section 5749.08 of the Revised Code is indebted to the state for any tax, the balance allowable on, the refund application shall be applied in satisfaction of the amount due the state. If the amount refundable is less than the amount due the state, it shall be applied in partial satisfaction of the amount due the state.
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In this chapter (17 sections)
- 5749.01 · Severance tax definitions
- 5749.02 · Imposing tax on severance of natural resources
- 5749.03 · Natural resources severed from an exempt domestic well
- 5749.04 · Permit or registration required
- 5749.06 · Filing returns for each calendar quarter
- 5749.07 · Failure to file or pay tax
- 5749.08 · Refund of of taxes paid illegally or erroneously or paid on…
- 5749.09 · Deducting taxpayer's indebtedness to state from refund
- 5749.10 · Assessments for taxes in jeopardy
- 5749.11 · Nonrefundable severance credit tax credit for owner of RC…
- 5749.12 · Nonresidents - service of process
- 5749.13 · Maintaining records
- 5749.14 · Tax commissioner - additional powers
- 5749.15 · Civil penalties
- 5749.16 · Filing incomplete, false, or fraudulent return
- 5749.17 · Information provided to natural resources department
- 5749.99 · Penalty