Ohio Revised Code
Chapter 5731 | Estate Tax
Section 5731.26 | Tax Commissioner - Powers and Duties.

Effective: July 1, 1983
Latest Legislation: House Bill 291 - 115th General Assembly
(A) The tax commissioner shall promptly determine the correctness of the return with respect to the includibility of property, the fair market value or, if applicable, the actual qualified use value of the assets included in the gross estate, the allowance of the credit against the tax and deductions, and all other matters necessary to determine the correct amount of the tax. For this purpose, he may issue subpoenas, compel the attendance of witnesses and the production of books and papers, examine the witnesses under oath concerning any relevant matter, and require the submission of affidavits and forms which he may deem necessary to determine the correct amount of the tax.
The tax commissioner may designate an employee or employees of the county auditor or of the probate court of any county, with the consent of the county auditor or of the probate judge of that county, as his agent or agents to assist him in accepting filings of returns in the county, in determining the correctness of the returns filed in the county, and in complying with this chapter. The employee or employees so designated shall have all of the powers granted to the tax commissioner for these purposes.
(B) The tax commissioner shall give notice to the person filing the return of any adjustments which he proposes to make, and, at the request of the person, shall set a time for an administrative conference on the notice in the county or, by agreement of the person filing the return and the tax commissioner, in Columbus. At the conclusion of such conference, or if the conference is waived by the person filing the return, the tax commissioner shall proceed with the final determination of the tax liability as provided in section 5731.27 of the Revised Code.
(C) At or before the time of the administrative conference, the person filing the return and the tax commissioner may agree in writing to have the correctness of the return as to any item determined in accordance with the final determination of such item for federal estate tax purposes. If such agreement is made, the person filing the return shall, within sixty days after the final determination of the federal estate tax liability, furnish to the tax commissioner such information as may be required to determine the tax in accordance with such agreement, and the tax commissioner shall make his final determination of tax liability in the same manner as is provided in section 5731.27 of the Revised Code.

Structure Ohio Revised Code

Ohio Revised Code

Title 57 | Taxation

Chapter 5731 | Estate Tax

Section 5731.01 | Estate Tax Definitions.

Section 5731.011 | Value of Qualified Farm Property.

Section 5731.02 | Rate of Tax - Credit.

Section 5731.03 | Value of Gross Estate.

Section 5731.04 | Value of Gross Estate Includes Interest of Surviving Spouse.

Section 5731.05 | Value of Gross Estate Includes Transfers in Contemplation of Death.

Section 5731.06 | Value of Gross Estate Includes Transfers With Retention of Life Estate or Power of Appointment.

Section 5731.07 | Value of Gross Estate Includes Transfers Conditioned on Survivorship or Reversionary Interest.

Section 5731.08 | Value of Gross Estate Includes Transfers Subject to Power to Alter, Amend, Revoke, or Terminate.

Section 5731.09 | Value of Gross Estate Includes Annuity.

Section 5731.10 | Value of Gross Estate Includes Joint and Survivorship Property.

Section 5731.11 | Value of Gross Estate Includes Interests Subject to General Power of Appointment.

Section 5731.12 | Value of Gross Estate Includes Insurance Payable to Estate.

Section 5731.13 | Value of Gross Estate Includes Transfers for Less Than Adequate Consideration.

Section 5731.131 | Value of Gross Estate Includes Income Interest for Life Where Marital Deduction Allowable.

Section 5731.14 | Determining Taxable Estate.

Section 5731.15 | General Deductions.

Section 5731.16 | Deductions - Funeral and Administration Expenses, and Debts.

Section 5731.161 | Deductions - Estate of Transferee Spouse.

Section 5731.17 | Deductions - Charitable Bequests and Transfers.

Section 5731.18 | Additional Estate Tax Transfer of Estate.

Section 5731.181 | Additional Tax on Generation-Skipping Transfer.

Section 5731.19 | Estate Tax on Nonresidents.

Section 5731.21 | Filing Estate Tax Return.

Section 5731.22 | Failing to File Timely Return or Underpayment Due to Fraud.

Section 5731.23 | Tax Due and Payable 9 Months After Date of Death - Interest.

Section 5731.24 | Due Date for Additional Tax Return and Payment.

Section 5731.25 | Extensions.

Section 5731.26 | Tax Commissioner - Powers and Duties.

Section 5731.27 | Certificate of Determination of Final Estate Tax Liability.

Section 5731.28 | Claims for Refund.

Section 5731.30 | Filing Exceptions to Tax Commissioner's Final Determination of Taxes With Probate Court.

Section 5731.31 | Probate Court Jurisdiction.

Section 5731.32 | Appeal From Final Order of Probate Court.

Section 5731.33 | Receipt for Payment.

Section 5731.34 | Transfers of Intangible Personal Property.

Section 5731.35 | Foreign Estate Tax.

Section 5731.36 | Enforcing Claims for Foreign Estate Taxes.

Section 5731.37 | Taxes Are Lien on Property.

Section 5731.38 | Statute of Limitations.

Section 5731.39 | Written Consent of Tax Commissioner to Transfer of Assets.

Section 5731.40 | No Consent of Tax Commissioner to Transfer of Assets of Nonresident Decedents.

Section 5731.41 | Appointment of Enforcement Agents.

Section 5731.42 | Collecting Unpaid Tax.

Section 5731.43 | Representing State, Tax Commissioner and County Auditor.

Section 5731.44 | Deputies of Auditor.

Section 5731.45 | Duties of County Treasurer.

Section 5731.46 | Fees of Sheriff and Other Officers.

Section 5731.47 | Payment of Fees of Officers and Expenses of County Auditor.

Section 5731.48 | Distributing Tax Revenue.

Section 5731.49 | Determining Tax Revenues Due Political Subdivisions.

Section 5731.50 | Determining Origin of Tax on Transfer of Realty and Tangible Personalty Located in State.

Section 5731.51 | Determining Origin of Tax on Transfer of Personalty Not Located in State.

Section 5731.90 | Confidentiality.

Section 5731.99 | Penalty.