Effective: November 8, 1990
Latest Legislation: House Bill 286 - 118th General Assembly
(A) The official or body charged with the administration of the estate of other death tax laws of the domiciliary state of a nonresident decedent is deemed a creditor of the decedent and may sue in the courts of this state and enforce any claim for taxes, penalties, and interest due to that state or a political subdivision of that state. This section applies to the estate of a decedent not domiciled in this state only if the laws of his domicile state contain a provision, of any nature, by which this state is given reasonable assurance of the collection of its estate and other death taxes, interest, and penalties from the estates of decedents dying domiciled in this state.
(B) This section does not apply to the generation-skipping tax levied by division (B) of section 5731.181 of the Revised Code.
(C) This section shall be liberally construed in order to ensure that the state of domicile of a decedent receives any estate or other death taxes, interest, and penalties due it from the decedent's estate.
(D) As used in this section, "state" includes any state or territory of the United States, the District of Columbia, and Canada or any province of Canada.
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.