Ohio Rev. Code » Chapter 131
Ohio Revised Code

Ohio Rev. Code § 131.02 (2026)

Collecting amounts due to state

✓ current as of May 2026
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Effective:
March 20, 2026
Latest Legislation:
Senate Bill 56 - 136th General Assembly
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(A) Except as otherwise provided in section 4123.37, section 5703.061, and division (K) of section 4123.511 of the Revised Code, whenever any amount is payable to the state, the officer, employee, or agent responsible for administering the law under which the amount is payable shall immediately proceed to collect the amount or cause the amount to be collected and shall pay the amount into the state treasury or into the appropriate custodial fund in the manner set forth pursuant to section 113.08 of the Revised Code. Except as otherwise provided in this division, if the amount is not paid within forty-five days after payment is due, the officer, employee, or agent shall certify the amount due to the attorney general, in the form and manner prescribed by the attorney general. In the case of an amount payable by a student enrolled in a state institution of higher education, the amount shall be certified within the later of forty-five days after the amount is due or the tenth day after the beginning of the next academic semester, quarter, or other session following the session for which the payment is payable. The attorney general may assess the collection cost to the amount certified in such manner and amount as prescribed by the attorney general. If an amount payable to a political subdivision is past due, the political subdivision may, with the approval of the attorney general, certify the amount to the attorney general pursuant to this section.

For the purposes of this section, the attorney general and the officer, employee, or agent responsible for administering the law under which the amount is payable shall agree on the time a payment is due, and that agreed upon time shall be one of the following times:

(1) If a law, including an administrative rule, of this state prescribes the time a payment is required to be made or reported, when the payment is required by that law to be paid or reported.

(2) If the payment is for services rendered, when the rendering of the services is completed.

(3) If the payment is reimbursement for a loss, when the loss is incurred.

(4) In the case of a fine or penalty for which a law or administrative rule does not prescribe a time for payment, when the fine or penalty is first assessed.

(5) If the payment arises from a legal finding, judgment, or adjudication order, when the finding, judgment, or order is rendered or issued.

(6) If the payment arises from an overpayment of money by the state to another person, when the overpayment is discovered.

(7) The date on which the amount for which an individual is personally liable under section 5735.35, section 5739.33, or division (G) of section 5747.07 of the Revised Code is determined.

(8) Upon proof of claim being filed in a bankruptcy case.

(9) Any other appropriate time determined by the attorney general and the officer, employee, or agent responsible for administering the law under which the amount is payable on the basis of statutory requirements or ordinary business processes of the agency, institution, or political subdivision to which the payment is owed.

(B)(1) The attorney general shall give immediate notice by mail or otherwise to the party indebted of the nature and amount of the indebtedness.

(2) If the amount payable to this state arises from a tax levied under Chapter 3796., 5733., 5739., 5741., 5747., or 5751. of the Revised Code, the notice also shall specify all of the following:

(a) The assessment or case number;

(b) The tax pursuant to which the assessment is made;

(c) The reason for the liability, including, if applicable, that a penalty or interest is due;

(d) An explanation of how and when interest will be added to the amount assessed;

(e) That the attorney general and tax commissioner, acting together, have the authority, but are not required, to compromise the claim and accept payment over a reasonable time, if such actions are in the best interest of the state.

(C) The attorney general shall collect the claim or secure a judgment and issue an execution for its collection.

(D) Each claim shall bear interest, from the day on which the claim became due, at the rate per annum required by section 5703.47 of the Revised Code.

(E) The attorney general and the chief officer of the agency reporting a claim, acting together, may do any of the following if such action is in the best interests of the state:

(1) Compromise the claim;

(2) Extend for a reasonable period the time for payment of the claim by agreeing to accept monthly or other periodic payments. The agreement may require security for payment of the claim.

(3) Add fees to recover the cost of processing checks or other draft instruments returned for insufficient funds and the cost of providing electronic payment options.

(F)(1) Except as provided in division (F)(2) of this section, if the attorney general finds, after investigation, that any claim due and owing to the state is uncollectible, the attorney general, with the consent of the chief officer of the agency reporting the claim, may do the following:

(a) Sell, convey, or otherwise transfer the claim to one or more private entities for collection;

(b) Cancel the claim or cause it to be canceled.

(2) The attorney general shall cancel or cause to be canceled an unsatisfied claim on the date that is forty years after the date the claim is certified, unless the attorney general has adopted a rule under division (F)(5) of this section shortening this time frame with respect to a subset of claims.

(3) No initial action shall be commenced to collect any tax payable to the state that is administered by the tax commissioner, whether or not such tax is subject to division (B) of this section, or any penalty, interest, or additional charge on such tax, after the expiration of the period ending on the later of the dates specified in divisions (F)(3)(a) and (b) of this section, provided that such period shall be extended by the period of any stay to such collection or by any other period to which the parties mutually agree. If the initial action in aid of execution is commenced before the later of the dates specified in divisions (F)(3)(a) and (b) of this section, any and all subsequent actions may be pursued in aid of execution of judgment for as long as the debt exists.

(a) Seven years after the assessment of the tax, penalty, interest, or additional charge is issued.

(b) Four years after the assessment of the tax, penalty, interest, or additional charge becomes final. For the purposes of division (F)(3)(b) of this section, the assessment becomes final at the latest of the following: upon expiration of the period to petition for reassessment, or if applicable, to appeal a final determination of the commissioner or decision of the board of tax appeals or a court, or, if applicable, upon decision of the United States supreme court.

For the purposes of division (F)(3) of this section, an initial action to collect a tax debt is commenced at the time when a certified copy of the tax commissioner's entry making an assessment final has been filed in the office of the clerk of court of common pleas in the county in which the taxpayer resides or has its principal place of business in this state, or in the office of the clerk of court of common pleas of Franklin county, as provided in section 5739.13, 5741.14, 5747.13, or 5751.09 of the Revised Code or in any other applicable law requiring such a filing. If an assessment has not been issued and there is no time limitation on the issuance of an assessment under applicable law, an action to collect a tax debt commences when the action is filed in the courts of this state to collect the liability.

(4) If information contained in a claim that is sold, conveyed, or transferred to a private entity pursuant to this section is confidential pursuant to federal law or a section of the Revised Code that implements a federal law governing confidentiality, such information remains subject to that law during and following the sale, conveyance, or transfer.

(5) The attorney general may adopt rules to aid in the implementation of this section.

Last updated January 16, 2026 at 2:46 PM

Notes of Decisions
Cited in 41 cases (10 in the last 5 years), 1979–2026 · leading case: Pamela Gillie v. Law Off. of Eric A. Jones, 785 F.3d 1091 (6th Cir. 2015).
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Pamela Gillie v. Law Off. of Eric A. Jones, 785 F.3d 1091 (6th Cir. 2015). · cites it 4× “Ohio Rev. Code § 131.02(A). The Attorney General is thereafter responsible for collecting the debt or disposing of it by other means (e.”
City of Dayton v. Rogers, 398 N.E.2d 781 (Ohio 1979). · cites it 2× “Section 131.02 (A).” At the conclusion of the prosecution’s case-in-chief, defendant moved for a judgment of acquittal, pursuant to Crim.”
Kent State Univ. v. Manley, 2023 Ohio 4650 (Ohio Ct. App. 2023). · cites it 8× “R.C. 131.02. The Collections Enforcement Section of that office is responsible for collecting outstanding debt for various entities, including public universities.”
State v. Cephus, 830 N.E.2d 433 (Ohio Ct. App. 2005). · cites it 2× “Section 131.02(A), one (1) count of conduct at a commission meeting, in violation of R.”
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). · cites it 98× “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
State of Ohio Dept. of Dev. v. Matrix Centennial, L.L.C., 2014 Ohio 3251 (Ohio Ct. App. 2014). · cites it 6× “] The trial court erred in granting ODOD collection costs under R.C. 131.02. [V.] The trial court erred in granting ODOD's Motion for Leave.”
City of Toledo v. Beatty, 863 N.E.2d 1051 (Ohio Ct. App. 2006). · cites it 2× “” {¶ 17} Toledo Municipal Code (“TMC”) section 131.02 confers authority on the Director of Parks, Recreation and Forestry (“the director”) to promulgate rules and regulations regarding the use of city-owned parks and/or recreation facilities.”
Disciplinary Couns. v. Bucio, 2020 Ohio 4841 (Ohio 2020). · cites it 3× “It is further ordered that if costs are not paid in full on or before 90 days from the date of this order, the matter may be referred to the Attorney General for collection and respondent may be found in contempt and suspended until all costs and accrued interest are paid in…”
Gillie v. Law Off. of Eric A. Jones, LLC, 37 F. Supp. 3d 928 (S.D. Ohio 2014). · cites it 4× “O.R.C. § 131.02. To assist him with his collection efforts, the OAG “may appoint special counsel to represent the state in connection with all claims of whatsoever nature which are certified to the attorney general for collection under any law or which the attorney general is…”
Disciplinary Couns. v. Ranke, 2015 Ohio 4799 (Ohio 2015). “It is further ordered that respondent is liable for all collections costs pursuant to R.C. 131.02 if the debt is certified to the attorney general for collection.”
Cleveland v. Corrai, 591 N.E.2d 1325 (Ohio Ct. App. 1990). · cites it 2× “In Rogers, supra, the Supreme Court held in its syllabus: "The making of an unsworn false oral statement to a police officer is not punishable conduct within the meaning of Revised Code of General Ordinances of the City of Dayton, Section 131.02(A), (R.C. 2921. 31[A], construed.”
Mahoning Cty. Bar Assn. v. Theisler, 2017 Ohio 4204 (Ohio 2017). · cites it 2× “It is further ordered that respondent is liable for all collection costs pursuant to R.C. 131.02 if the debt is certified to the Attorney General for collection.”
Show all 41 citing cases →
— Ohio Rev. Code § 131.02(A) — 9 cases
Pamela Gillie v. Law Off. of Eric A. Jones, 785 F.3d 1091 (6th Cir. 2015). “Ohio Rev. Code § 131.02(A). The Attorney General is thereafter responsible for collecting the debt or disposing of it by other means (e.”
State v. Cephus, 830 N.E.2d 433 (Ohio Ct. App. 2005). “Section 131.02(A), one (1) count of conduct at a commission meeting, in violation of R.”
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
Kent State Univ. v. Manley, 2023 Ohio 4650 (Ohio Ct. App. 2023). “R.C. 131.02. The Collections Enforcement Section of that office is responsible for collecting outstanding debt for various entities, including public universities.”
Cleveland v. Corrai, 591 N.E.2d 1325 (Ohio Ct. App. 1990). “In Rogers, supra, the Supreme Court held in its syllabus: "The making of an unsworn false oral statement to a police officer is not punishable conduct within the meaning of Revised Code of General Ordinances of the City of Dayton, Section 131.02(A), (R.C. 2921. 31[A], construed.”
— Ohio Rev. Code § 131.02(A)(1) — 1 case
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
— Ohio Rev. Code § 131.02(A)(9) — 1 case
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
— Ohio Rev. Code § 131.02(B) — 1 case
State v. Senu-Oke, 2021 Ohio 2699 (Ohio Ct. App. 2021).
— Ohio Rev. Code § 131.02(C) — 2 cases
Pamela Gillie v. Law Off. of Eric A. Jones, 785 F.3d 1091 (6th Cir. 2015). “Ohio Rev. Code § 131.02(A). The Attorney General is thereafter responsible for collecting the debt or disposing of it by other means (e.”
State v. Senu-Oke, 2021 Ohio 2699 (Ohio Ct. App. 2021).
— Ohio Rev. Code § 131.02(D) — 2 cases
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
State v. Wallace, 2025 Ohio 2419 (Ohio Ct. App. 2025).
— Ohio Rev. Code § 131.02(F) — 1 case
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
— Ohio Rev. Code § 131.02(F)(2) — 1 case
Owens Cmty. Coll. v. Martin, 2026 Ohio 476 (Ohio Ct. App. 2026). “Martin then filed an answer and counterclaim, asserting as an affirmative defense that Owens’ claim was time-barred under R.C. 131.02, and seeking damages through his counterclaim, alleging Owens breached his employment agreement and violated the Ohio Consumer Sales Practices…”
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