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