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Ohio Revised Code

Chapter 5731

Estate Tax

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