Effective: July 1, 1968
Latest Legislation: Senate Bill 326 - 107th General Assembly
An appeal may be taken by any party, including the tax commissioner, from the final order of the probate court under section 5731.30 of the Revised Code in the manner provided by law for appeals from orders of the probate court in other cases. An appeal by the tax commissioner may be perfected in the manner provided by law.
Upon redetermination of taxes pursuant to this section, the tax commissioner shall issue his certificate of determination of taxes reflecting the corrected determination thereof in the same manner as is provided in section 5731.27 of the Revised Code.
Structure Ohio Revised Code
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 5731.09 | 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 5731.14 | 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 5731.26 | Tax Commissioner - Powers and Duties.
Section 5731.27 | Certificate of Determination of Final Estate Tax Liability.
Section 5731.28 | Claims for Refund.
Section 5731.31 | 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 5731.51 | Determining Origin of Tax on Transfer of Personalty Not Located in State.