Ohio Rev. Code § 131.025
Participation in federal treasury offset program.
Ohio · Chapter 131 | Revenues and Funds · Status: effective
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- Ohio Rev. Code § 131.025, Participation in federal treasury offset program, Ohio, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1164099
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Full text
The attorney general shall enter into an agreement with the United States secretary of the treasury to participate in the federal treasury offset program for the collection of the following debts certified to the attorney general pursuant to section 131.02 of the Revised Code:
(A) State income tax obligations pursuant to 26 U.S.C. 6402(e);
(B) Covered unemployment compensation debts pursuant to 26 U.S.C. 6402(f). For the purpose of this section, "state income tax" includes taxes levied pursuant to Chapter 718. of the Revised Code to the extent that such taxes qualify for the federal treasury offset program under 26 U.S.C. 6402(e). Notwithstanding section 718.01 of the Revised Code, for the sole purpose of meeting the requirements of the federal treasury offset program, the attorney general is the tax administrator, as defined in that section, respecting delinquencies arising from taxes levied pursuant to Chapter 718. of the Revised Code once delinquency is certified to the attorney general for collection under section 131.02 of the Revised Code. Last updated July 20, 2021 at 10:12 AM