Ohio Revised Code Title LVII. Taxation § 5747.123
Current as of January 01, 2020 | Updated by FindLaw Staff
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(A) As used in this section:
(1) “Obligee” and “obligor” have the same meanings as in section 3119.01 of the Revised Code;
(2) “Overpaid child support” has the same meaning as in section 3123.82 of the Revised Code.
(B) In accordance with sections 3123.821 to 3123.823 of the Revised Code, the tax commissioner shall cooperate with the department of job and family services in establishing and implementing procedures for the collection of overpaid child support from refunds of paid state income taxes under this chapter that are payable to obligees. The tax commissioner shall collect the refunds and send the amounts to the department of job and family services for distribution to obligors who made the overpayment.
(C) In the case of persons filing a joint income tax return, the amount of the refund available for the collection of overpaid child support shall be based on the proportion of the refund due the obligee only. An obligee's spouse who objects to the amount of the refund to be used for the collection of overpaid child support may file a complaint with the tax commissioner within twenty-one days after receiving notice of the collection. The commissioner shall afford a complainant an opportunity to be heard. The burden of proving an error by the commissioner in determining the amount of the refund to be used for the collection of overpaid child support shall be on the complainant.
(a) In this section, “camera” includes any electronic device that can be used surreptitiously to observe an individual.
(b) This section does not apply to:
(1) an adult resident of the private residence where a camera is placed;
(2) a person who places or procures another to place a camera on real property without the intent to conduct deliberate surreptitious observation of an individual inside the private residence;
(3) a person who has obtained the consent of an adult resident, or the adult resident's legal guardian, to place a camera on real property to conduct deliberate surreptitious observation of an individual inside the private residence;
(4) any otherwise lawful observation with a camera conducted by a law enforcement officer while performing official duties;
(5) filming conducted by a person by or for the print or broadcast media through use of a camera that is not secreted from view;
(6) any part of a private residence used for business purposes, including any part of a private residence used as a family child care home for the care and custody of a child;
(7) filming of a private residence by a person through use of a camera that is not located on the real property where the private residence is located; or
(8) any otherwise lawful observation with a camera of the common area of multiunit family dwellings by a person that holds a license under Title 13 or Title 19 of the Business Occupations and Professions Article, acting within the scope of the person's occupation.
(c) A person may not place or procure another to place a camera on real property where a private residence is located to conduct deliberate surreptitious observation of an individual inside the private residence.
(d) A person who violates this section is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 1 year or a fine not exceeding $2,500 or both.
(e) Subject to subsection (b)(1) of this section, it is not a defense to a prosecution under this section that the defendant owns the private residence.
(f) A good faith reliance on a court order is a complete defense to a civil or criminal action brought under this section.
(g)(1) An individual who was observed through the use of a camera in violation of this section has a civil cause of action against any person who placed or procured another to place the camera on the real property.
(2) In an action under this subsection, the court may award damages and reasonable attorney's fees.
(h) This section does not affect any legal or equitable right or remedy otherwise provided by law.
Cite this article: FindLaw.com - Ohio Revised Code Title LVII. Taxation § 5747.123 - last updated January 01, 2020 | https://codes.findlaw.com/oh/title-lvii-taxation/oh-rev-code-sect-5747-123.html
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