Section 3123.821 - Collecting overdue and overpaid support from refunds cooperationThe office of child support created in the department of job and family services under section 3125.02 of the Revised Code shall work with the tax commissioner to collect the following:
(A) Overdue support from refunds of paid state income taxes under Chapter 5747. of the Revised Code that are payable to obligors;(B) Overpaid child support from refunds of paid state income taxes under Chapter 5747. of the Revised Code that are payable to obligees.Amended by 132nd General Assembly, SB 70,§1, eff. 2/11/2019.Effective Date: 3/22/2001 .