Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Ohio
/
Title [57] LVII TAXATION
/
Chapter 5731 - ESTATE TAX
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Section 5731.20 - [Repealed].
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Section 5731.231 - [Repealed].
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Section 5731.29 - [Repealed].
Section 5731.30 - Filing exceptions to tax commissioner's final determination of taxes with probate court.
Section 5731.301 - [Repealed].
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.