The bill amends section 5747.12 of the Revised Code and enacts a new section 5747.124 to allow the garnishment of income tax refunds for the payment of certain delinquent court costs and fees. Specifically, it adds provisions that enable the tax commissioner to apply refundable amounts to debts related to delinquent court costs and fees that have been certified to the commissioner. The bill outlines that these delinquent amounts must be owed to various courts in Ohio and must have been due and unpaid for at least one year.

Additionally, the new section 5747.124 defines "delinquent court costs and fees" and establishes a process for clerks of courts or mayors to certify these amounts to the tax commissioner. It also requires that once payment is received for these certified amounts, the respective clerk or mayor must notify the tax commissioner of the payment status. The existing section 5747.12 is repealed, streamlining the process for addressing these debts through tax refunds.

Statutes affected:
As Introduced: 5747.12