Effective: September 29, 1997
Latest Legislation: House Bill 215 - 122nd General Assembly
In the event any person who is entitled to a refund under this chapter is indebted to the state for any tax or fee administered by the tax commissioner that is paid to the state or to the clerk of courts pursuant to section 4505.06 of the Revised Code, or any charge, penalty, or interest arising from such a tax or fee, the amount refundable may be applied in satisfaction of the debt. If the amount refundable is less than the amount of the debt, it may be applied in partial satisfaction of the debt. If the amount refundable is greater than the amount of the debt, the amount remaining after satisfaction of the debt shall be refunded. If the person has more than one such debt, any debt subject to section 5739.33 or division (G) of section 5747.07 of the Revised Code shall be satisfied first. This section applies only to debts that have become final.
Structure Ohio Revised Code
Section 5739.01 | Sales Tax Definitions.
Section 5739.011 | Exemptions for Manufacturing.
Section 5739.012 | Taxation of Bundled Transactions.
Section 5739.02 | Levy of Sales Tax - Purpose - Rate - Exemptions.
Section 5739.021 | Additional Sales Tax Levied by County.
Section 5739.022 | Repealing Emergency Permissive Tax.
Section 5739.023 | Transit Authority Tax Levy.
Section 5739.025 | Computation; Audits; Sale of a Fractional Ownership Program Aircraft.
Section 5739.026 | County Sales Tax for Specific Purposes.
Section 5739.027 | Tax on Watercraft or Outboard Motor Purchased by Nonresident.
Section 5739.029 | Nonresident Consumer Motor Vehicle Sales Tax.
Section 5739.0210 | Retail Sales Tax on Manufactured or Mobile Home.
Section 5739.03 | Consumer to Pay Tax - Report of Tax - Exemption Certificates.
Section 5739.031 | Direct Payment Permits.
Section 5739.032 | Permit Holder Tax Payments by Electronic Funds Transfer.
Section 5739.033 | Location of Sale.
Section 5739.034 | Telecommunications Services Definitions.
Section 5739.04 | Notification of Change in County or Transit Authority Boundaries.
Section 5739.05 | Powers and Duties of Tax Commissioner - Payment by Vendor on Predetermined Basis.
Section 5739.051 | Medicaid Health Insuring Corporation; Direct Payments; Returns.
Section 5739.06 | Monetary Allowance Granted Under Streamlined Sales and Use Tax Agreement.
Section 5739.061 | Vendor Compensation for Complying With Origin Based Sourcing Requirements.
Section 5739.07 | Vendor or Consumer Refunds.
Section 5739.071 | Partial Refund for Providers of Electronic Information Services.
Section 5739.072 | Refund May Be Applied in Satisfaction of Debt Due State.
Section 5739.08 | Municipal or Township Excise Lodging Taxes.
Section 5739.081 | Tax Return Information Provided to Convention and Visitors' Bureau.
Section 5739.09 | Administration and Allocation of Lodging Tax.
Section 5739.091 | Expansion of Definition of Hotel.
Section 5739.092 | Use of Funds Distributed to Convention and Visitors' Bureau.
Section 5739.10 | Excise Tax on Vendor's Receipts.
Section 5739.101 | Declaration of Resort Area.
Section 5739.102 | Remitting Tax - Resort Area Excise Tax Fund.
Section 5739.103 | Registration With Tax Commissioner.
Section 5739.11 | Records Open to Inspection - Exemption Certificate.
Section 5739.12 | Monthly Return by Vendor - Reconciliation Return.
Section 5739.121 | Bad Debt Deduction.
Section 5739.122 | Vendor Tax Payments by Electronic Funds Transfer.
Section 5739.124 | Returns of Taxpayers Using Electronic Funds Transfer.
Section 5739.131 | Service of Process or Notice to Nonresident.
Section 5739.132 | Interest on Unpaid Tax, Fee, or Charge; Interest on Refund.
Section 5739.133 | Penalties for Failure to Remit - Preassessment Interest.
Section 5739.14 | Sale of Entire Business - Successor Liable for Taxes and Penalties Due.
Section 5739.15 | Jeopardy Assessment.
Section 5739.16 | Four-Year Limitation for Assessments - Exceptions.
Section 5739.17 | Vendor's License.
Section 5739.18 | System for Issuing Vendor's Licenses.
Section 5739.19 | Revocation of License.
Section 5739.21 | Crediting of Funds.
Section 5739.211 | Use and Allocation of County Sales Tax Funds.
Section 5739.213 | Payments From Tourism Development District.
Section 5739.26 | Tax Paid by Consumer - Prohibition Against False Certificates.
Section 5739.29 | Vendor to Collect Tax - Prohibition Against Rebate.
Section 5739.30 | Return or Report Must Be Filed - Prohibitions - Actions by Tax Commissioner.
Section 5739.31 | Vendor or Transient Vendor's License - Prohibitions Upon License Suspension.
Section 5739.32 | Withholding Tax Funds to Insure Compliance by Local Officials.
Section 5739.33 | Personal Liability for Tax.
Section 5739.34 | No Preememption.
Section 5739.35 | Delegation of Investigative Powers.
Section 5739.36 | Report of Tax Revenue by Industry Classification.