Ohio Rev. Code Ann. § 5731.03 – Value of gross estate | Midpage
§ 5731.03
Ohio Rev. Code Ann. § 5731.03
Value of gross estate
Effective Jul 1, 1968Senate Bill 326 - 107th General Assembly
The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.