Ohio Rev. Code Ann. § 2131.01 – Present value determinations | Midpage
§ 2131.01
Ohio Rev. Code Ann. § 2131.01
Present value determinations
Effective Oct 29, 1999House Bill 59 - 123rd General Assembly
Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.