Legal Resources - Tax Rules

Tax Rules: Final: 5703-7

5703-7-12 - Release of information for the collection of overdue or overpaid child support.

At the request of the department of job and family services in connection with the collection pursuant to sections 3123.821 and 5747.121 of the Revised Code of overdue child support from obligors, or the collection pursuant to sections 3123.821 and 5747.123 of the Revised Code of overpaid child support from recipients, the tax commissioner shall release to that department the name, home address, and social security number of any obligor or recipient with a refund of paid state income taxes from which such child support may be collected.

Effective: 11-11-04

Promulgated under: 5703.14

Authorized by: 5703.05

Amplifies: 5747.121

Prior effective dates: 7-24-86, 7-1-87