Ohio Administrative Code
Title 5101:12 - Child Support
Chapter 5101:12-50 - Enforcing Support Orders
Section 5101:12-50-20.2 - Overdue support
Current through all regulations passed and filed through September 16, 2024
(A) Overdue support is eligible for state income tax refund offset submittal when:
(B) A debtor or the debtor's spouse who has filed for bankruptcy protection on or after October 17, 2005, is eligible to be submitted for state income tax refund offset in accordance with this rule. A debtor or the debtor's spouse who filed for bankruptcy protection prior to that date is not eligible to be submitted for state income tax refund offset unless the bankruptcy has been discharged or other relief from bankruptcy protection has been secured by the child support enforcement agency (CSEA).
(C) The CSEA shall review a request to initiate a state income tax refund offset that is received from another state. Until the process is fully automated, the CSEA shall submit the request to OCS within five business days of receipt of the request. OCS will submit requests meeting the Ohio department of taxation (ODT) eligibility requirements for offset.
Replaces: 5101:12-50- 20.2
Effective:
2/11/2019
Five Year Review (FYR) Dates:
02/11/2024
Promulgated
Under: 119.03
Statutory
Authority: 3123.823,
3125.25
Rule
Amplifies: 3123.82,
3123.821,
3123.822,
3123.823
Prior
Effective Dates: 05/01/1986 (Emer.), 07/20/1986, 09/01/1986 (Emer.),
11/01/1986, 11/15/1986, 05/07/1987, 06/12/1987 (Emer.), 09/01/1987, 12/01/1987
(Emer.), 02/29/1988, 11/11/1988, 08/09/1990, 04/01/1991, 07/01/1992,
02/11/1993, 09/01/1994, 07/01/1998, 05/15/1999, 08/01/2001, 12/17/2004,
07/15/2008
