Allows income tax refund garnishment for certain court costs and fees in Ohio.
The bill amends Ohio law to allow income tax refunds to be applied to certain debts, including delinquent court costs and fees. It specifies that if a person is entitled to a refund but owes certain debts, the refund can be used to satisfy those debts. The bill also allows the tax commissioner to charge fees for applying refunds to debts and certified claims. The commissioner can create rules to implement these provisions, including handling situations where multiple people are entitled to a refund but owe different debts.
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