Ohio Revised Code
Title 57 | Taxation
Chapter 5731 | Estate Tax

Section 5731.05 | Value of Gross Estate Includes Transfers in Contemplation of Death. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5731.06 | Value of Gross Estate Includes Transfers With Retention of Life Estate or Power of Appointment. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.07 | Value of Gross Estate Includes Transfers Conditioned on Survivorship or Reversionary Interest. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.08 | Value of Gross Estate Includes Transfers Subject to Power to Alter, Amend, Revoke, or Terminate. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.09 | Value of Gross Estate Includes Annuity. - Effective: November 2, 1999 Latest Legislation: House Bill 222 -...

Section 5731.10 | Value of Gross Estate Includes Joint and Survivorship Property. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.11 | Value of Gross Estate Includes Interests Subject to General Power of Appointment. - Effective: April 1, 1972 Latest Legislation: Senate Bill 398 -...

Section 5731.12 | Value of Gross Estate Includes Insurance Payable to Estate. - Effective: July 24, 1986 Latest Legislation: House Bill 139 -...

Section 5731.13 | Value of Gross Estate Includes Transfers for Less Than Adequate Consideration. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.131 | Value of Gross Estate Includes Income Interest for Life Where Marital Deduction Allowable. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5731.14 | Determining Taxable Estate. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5731.15 | General Deductions. - Effective: July 1, 1993 Latest Legislation: Senate Bill 336 -...

Section 5731.16 | Deductions - Funeral and Administration Expenses, and Debts. - Effective: May 31, 1990 Latest Legislation: House Bill 346 -...

Section 5731.161 | Deductions - Estate of Transferee Spouse. - Effective: March 28, 1985 Latest Legislation: House Bill 70 -...

Section 5731.17 | Deductions - Charitable Bequests and Transfers. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.18 | Additional Estate Tax Transfer of Estate. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5731.181 | Additional Tax on Generation-Skipping Transfer. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5731.19 | Estate Tax on Nonresidents. - Effective: September 29, 2011 Latest Legislation: House Bill 153 -...

Section 5731.21 | Filing Estate Tax Return. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5731.22 | Failing to File Timely Return or Underpayment Due to Fraud. - Effective: July 1, 1983 Latest Legislation: House Bill 291 -...

Section 5731.23 | Tax Due and Payable 9 Months After Date of Death - Interest. - Effective: June 30, 2005 Latest Legislation: House Bill 66 -...

Section 5731.24 | Due Date for Additional Tax Return and Payment. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5731.25 | Extensions. - Effective: July 24, 1986 Latest Legislation: House Bill 139 -...

Section 5731.26 | Tax Commissioner - Powers and Duties. - Effective: July 1, 1983 Latest Legislation: House Bill 291 -...

Section 5731.27 | Certificate of Determination of Final Estate Tax Liability. - Effective: July 24, 1986 Latest Legislation: House Bill 139 -...

Section 5731.28 | Claims for Refund. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5731.30 | Filing Exceptions to Tax Commissioner's Final Determination of Taxes With Probate Court. - Effective: July 24, 1986 Latest Legislation: House Bill 139 -...

Section 5731.31 | Probate Court Jurisdiction. - Effective: July 24, 1986 Latest Legislation: House Bill 139 -...

Section 5731.32 | Appeal From Final Order of Probate Court. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.33 | Receipt for Payment. - Effective: November 8, 1990 Latest Legislation: House Bill 286 -...

Section 5731.34 | Transfers of Intangible Personal Property. - Effective: March 18, 1969 Latest Legislation: House Bill 1 -...

Section 5731.35 | Foreign Estate Tax. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.36 | Enforcing Claims for Foreign Estate Taxes. - Effective: November 8, 1990 Latest Legislation: House Bill 286 -...

Section 5731.37 | Taxes Are Lien on Property. - Effective: November 8, 1990 Latest Legislation: House Bill 286 -...

Section 5731.38 | Statute of Limitations. - Effective: March 20, 1972 Latest Legislation: Senate Bill 186 -...

Section 5731.39 | Written Consent of Tax Commissioner to Transfer of Assets. - Effective: September 29, 2013 Latest Legislation: House Bill 59 -...

Section 5731.40 | No Consent of Tax Commissioner to Transfer of Assets of Nonresident Decedents. - Effective: October 1, 1996 Latest Legislation: House Bill 391 -...

Section 5731.41 | Appointment of Enforcement Agents. - Effective: September 30, 2021 Latest Legislation: House Bill 110 -...

Section 5731.42 | Collecting Unpaid Tax. - Effective: July 1, 1983 Latest Legislation: House Bill 291 -...

Section 5731.43 | Representing State, Tax Commissioner and County Auditor. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.44 | Deputies of Auditor. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.45 | Duties of County Treasurer. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.46 | Fees of Sheriff and Other Officers. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5731.47 | Payment of Fees of Officers and Expenses of County Auditor. - Effective: June 29, 2004 Latest Legislation: Senate Bill 189 -...

Section 5731.48 | Distributing Tax Revenue. - Effective: June 29, 2004 Latest Legislation: Senate Bill 189 -...

Section 5731.49 | Determining Tax Revenues Due Political Subdivisions. - Effective: September 29, 2017 Latest Legislation: House Bill 49 -...

Section 5731.50 | Determining Origin of Tax on Transfer of Realty and Tangible Personalty Located in State. - Effective: July 1, 1968 Latest Legislation: Senate Bill 326 -...

Section 5731.51 | Determining Origin of Tax on Transfer of Personalty Not Located in State. - Effective: March 18, 1969 Latest Legislation: House Bill 1 -...

Section 5731.90 | Confidentiality. - Effective: January 18, 1994 Latest Legislation: Senate Bill 128 -...

Section 5731.99 | Penalty. - Effective: July 1, 1983 Latest Legislation: House Bill 291 -...

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Ohio Revised Code Title 57 | Taxation Chapter 5731 | Estate Tax

Ohio Revised Code
Title 57 | Taxation
Chapter 5731 | Estate Tax