Any payment or distribution of money that the tax commissioner is required by law to make to a political subdivision of this state, an officer thereof, or a political party shall be made by electronic funds transfer. The commissioner shall promulgate any rules necessary to administer this section.
Electronic fund transfers for political subdivisions
Ohio Rev. Code Ann. § 5703.76, under Chapter 5703 | Department Of Taxation.
Ohio Rev. Code Ann. § 5703.76