Ohio Chapter 5731 — Estate Tax
55 sections hosted, reproduced from the official public-domain source.
- Ohio Rev. Code Ann. § 5731.01— Estate tax definitions
- Ohio Rev. Code Ann. § 5731.02— Rate of tax - credit
- Ohio Rev. Code Ann. § 5731.03— Value of gross estate
- Ohio Rev. Code Ann. § 5731.04— Value of gross estate includes interest of surviving spouse
- Ohio Rev. Code Ann. § 5731.05— Value of gross estate includes transfers in contemplation of death
- Ohio Rev. Code Ann. § 5731.06— Value of gross estate includes transfers with retention of life estate or power of appointment
- Ohio Rev. Code Ann. § 5731.07— Value of gross estate includes transfers conditioned on survivorship or reversionary interest
- Ohio Rev. Code Ann. § 5731.08— Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate
- Ohio Rev. Code Ann. § 5731.09— Value of gross estate includes annuity
- Ohio Rev. Code Ann. § 5731.10— Value of gross estate includes joint and survivorship property
- Ohio Rev. Code Ann. § 5731.011— Value of qualified farm property
- Ohio Rev. Code Ann. § 5731.11— Value of gross estate includes interests subject to general power of appointment
- Ohio Rev. Code Ann. § 5731.12— Value of gross estate includes insurance payable to estate
- Ohio Rev. Code Ann. § 5731.13— Value of gross estate includes transfers for less than adequate consideration
- Ohio Rev. Code Ann. § 5731.14— Determining taxable estate
- Ohio Rev. Code Ann. § 5731.15— General deductions
- Ohio Rev. Code Ann. § 5731.16— Deductions - funeral and administration expenses, and debts
- Ohio Rev. Code Ann. § 5731.17— Deductions - charitable bequests and transfers
- Ohio Rev. Code Ann. § 5731.18— Additional estate tax transfer of estate
- Ohio Rev. Code Ann. § 5731.19— Estate tax on nonresidents
- Ohio Rev. Code Ann. § 5731.21— Filing estate tax return
- Ohio Rev. Code Ann. § 5731.22— Failing to file timely return or underpayment due to fraud
- Ohio Rev. Code Ann. § 5731.23— Tax due and payable 9 months after date of death - interest
- Ohio Rev. Code Ann. § 5731.24— Due date for additional tax return and payment
- Ohio Rev. Code Ann. § 5731.25— Extensions
- Ohio Rev. Code Ann. § 5731.26— Tax commissioner - powers and duties
- Ohio Rev. Code Ann. § 5731.27— Certificate of determination of final estate tax liability
- Ohio Rev. Code Ann. § 5731.28— Claims for refund
- Ohio Rev. Code Ann. § 5731.30— Filing exceptions to tax commissioner's final determination of taxes with probate court
- Ohio Rev. Code Ann. § 5731.31— Probate court jurisdiction
- Ohio Rev. Code Ann. § 5731.32— Appeal from final order of probate court
- Ohio Rev. Code Ann. § 5731.33— Receipt for payment
- Ohio Rev. Code Ann. § 5731.34— Transfers of intangible personal property
- Ohio Rev. Code Ann. § 5731.35— Foreign estate tax
- Ohio Rev. Code Ann. § 5731.36— Enforcing claims for foreign estate taxes
- Ohio Rev. Code Ann. § 5731.37— Taxes are lien on property
- Ohio Rev. Code Ann. § 5731.38— Statute of limitations
- Ohio Rev. Code Ann. § 5731.39— Written consent of tax commissioner to transfer of assets
- Ohio Rev. Code Ann. § 5731.40— No consent of tax commissioner to transfer of assets of nonresident decedents
- Ohio Rev. Code Ann. § 5731.41— Appointment of enforcement agents
- Ohio Rev. Code Ann. § 5731.42— Collecting unpaid tax
- Ohio Rev. Code Ann. § 5731.43— Representing state, tax commissioner and county auditor
- Ohio Rev. Code Ann. § 5731.44— Deputies of auditor
- Ohio Rev. Code Ann. § 5731.45— Duties of county treasurer
- Ohio Rev. Code Ann. § 5731.46— Fees of sheriff and other officers
- Ohio Rev. Code Ann. § 5731.47— Payment of fees of officers and expenses of county auditor
- Ohio Rev. Code Ann. § 5731.48— Distributing tax revenue
- Ohio Rev. Code Ann. § 5731.49— Determining tax revenues due political subdivisions
- Ohio Rev. Code Ann. § 5731.50— Determining origin of tax on transfer of realty and tangible personalty located in state
- Ohio Rev. Code Ann. § 5731.51— Determining origin of tax on transfer of personalty not located in state
- Ohio Rev. Code Ann. § 5731.90— Confidentiality
- Ohio Rev. Code Ann. § 5731.99— Penalty
- Ohio Rev. Code Ann. § 5731.131— Value of gross estate includes income interest for life where marital deduction allowable
- Ohio Rev. Code Ann. § 5731.161— Deductions - estate of transferee spouse
- Ohio Rev. Code Ann. § 5731.181— Additional tax on generation-skipping transfer