Ohio Revised Code
Chapter 5731 | Estate Tax
Section 5731.90 | Confidentiality.

Effective: January 18, 1994
Latest Legislation: Senate Bill 128 - 120th General Assembly
(A)(1) Except as provided in division (A)(2) of this section, to the extent that any of the following are in the possession of a probate court, the department of taxation, a county auditor or county treasurer, the fiscal officer of a municipal corporation or township, the attorney general, or other authorized person as specified in this chapter, the following and any of their contents are confidential; are not subject to inspection or copying as public records pursuant to section 149.43 of the Revised Code; and may be inspected or copied by members of the general public only after the probate court of the county in which a return was filed pursuant to this chapter or, if none, another appropriate probate court, has issued an order, based on good cause shown, specifically authorizing the inspection or copying:
(a) An estate tax return, generation-skipping tax return, or other tax return filed pursuant to this chapter;
(b) All documents and other records that pertain to the determination of a decedent's taxable estate that is the subject of a return as described in division (A)(1)(a) of this section;
(c) The amount of the estate, generation-skipping, or other taxes paid or payable in connection with a decedent's taxable estate as described in division (A)(1)(b) of this section.
(2) Division (A)(1) of this section does not do any of the following:
(a) Preclude the inspection, copying, and use of an estate, generation-skipping, or other tax return filed pursuant to this chapter, documents and other records as described in division (A)(1)(b) of this section, and the amount of the estate, generation-skipping, or other taxes paid or payable in connection with a decedent's taxable estate as described in that division, by the tax commissioner, county auditors and treasurers, fiscal officers of municipal corporations or townships, probate judges, the attorney general, and other authorized persons as specified in this chapter, in connection with their duties and responsibilities as described in this chapter, including, but not limited to, the determination and collection of an estate, generation-skipping, or other tax;
(b) Preclude the tax commissioner from furnishing to the internal revenue service, in accordance with federal law and in connection with its official business, a copy of any estate, generation-skipping, or other tax return, any document or other record, or the amount of any estate, generation-skipping, or other tax paid or payable, as described in division (A)(2)(a) of this section;
(c) Apply to the certificates described in division (A)(1)(b) of section 5731.21 of the Revised Code that, pursuant to division (A)(5) of that section, are made public records subject to inspection and copying in accordance with section 149.43 of the Revised Code;
(d) Affect rights of inspection under Chapter 1347. of the Revised Code by persons who are the subject of personal information contained in an estate, generation-skipping, or other tax return, or any document or other record, as described in division (A)(2)(a) of this section.
(B) No person shall do any of the following:
(1) Permit the inspection or copying of an estate tax return, generation-skipping tax return, or other tax return filed pursuant to this chapter, or documents and other records that pertain to the determination of the decedent's taxable estate that is the subject of the return, except as provided in division (A) of this section;
(2) Otherwise divulge information contained in the return or the documents or other records, except as provided in division (A) of this section;
(3) Divulge the amount of the estate, generation-skipping, or other taxes paid or payable in connection with the decedent's taxable estate that is the subject of the return, except as provided in division (A) of this section.

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.