Ohio Revised Code|Chapter 5731 | Estate Tax

Section 5731.01 | Estate tax definitions.

Section 5731.011 | Value of qualified farm property.

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 5731.10 | 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 5731.131 | Value of gross estate includes income interest for life where marital deduction allowable.

Section 5731.14 | Determining taxable estate.

Section 5731.15 | General deductions.

Section 5731.16 | Deductions - funeral and administration expenses, and debts.

Section 5731.161 | Deductions - estate of transferee spouse.

Section 5731.17 | Deductions - charitable bequests and transfers.

Section 5731.18 | Additional estate tax transfer of estate.

Section 5731.181 | Additional tax on generation-skipping transfer.

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.