PocketLaw
Home
Catalog
Law Online
Teams
Our Free Mobile App
| Estate Tax
Law
Ohio Revised Code
| Taxation
| Estate Tax
Checkout our iOS App for a better way to browser and research.
Section
5731.01
| Estate Tax Definitions.
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
5731.011
| Value of Qualified Farm Property.
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
5731.17
| Deductions - Charitable Bequests and Transfers.
Section
5731.18
| Additional Estate Tax Transfer of Estate.
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.
Section
5731.131
| Value of Gross Estate Includes Income Interest for Life Where Marital Deduction Allowable.
Section
5731.161
| Deductions - Estate of Transferee Spouse.
Section
5731.181
| Additional Tax on Generation-Skipping Transfer.