Ohio 5731. Estate Tax.
- 5731.01. Definitions.
- · · · [5731.01.1] 5731.011.Valuation of a qualified farm property; recapture tax upon early disposition.
- 5731.02. Estate tax rates; credit.
Value of Gross Estate.
- 5731.03. Interest of decedent.
- 5731.04. Interest of surviving spouse.
- 5731.05. Transfers in contemplation of death.
- 5731.06. Transfers with retention of life estate or power of appointment.
- 5731.07. Transfers conditioned on survivorship, reversionary interest.
- 5731.08. Transfers subject to power to alter, amend, revoke, or terminate.
- 5731.09. Annuities; employer death benefit plan.
- 5731.10. Joint and survivorship property.
- 5731.11. Interests subject to general power of appointment.
- 5731.12. Insurance payable to estate; death benefit plans.
- 5731.13. Transfers for less than adequate consideration.
- · · · [5731.13.1] 5731.131.Income interest for life where marital deduction allowable.
Taxable Estate.
- 5731.14. Determination of taxable estate.
- 5731.15. General exemptions; pay of Vietnam MIA's exempted.
- 5731.16. Deductions for funeral and administration expenses, and debts.
- · · · [5731.16.1] 5731.161.Deduction from estate of transferee spouse.
- 5731.17. Deduction for charitable bequests and transfers.
- 5731.18. Additional estate tax.
- · · · [5731.18.1] 5731.181.Generation-skipping transfer tax.
- 5731.19. Nonresident estate tax.
- 5731.20. Repealed.
- 5731.21. Estate tax return.
- 5731.22. Penalties for failure to file timely return or underpayment due to fraud.
- 5731.23. Due date of tax; interest on late payment or overpayment.
- · · · [5731.23.1] 5731.231.[Repealed]
- 5731.24. Time for return and payment of additional tax.
- 5731.25. Extension of time for payment of estate tax when undue hardship is involved; postponement of payment; interest; bond.
- 5731.26. Duties and powers of tax commissioner.
- 5731.27. Certificate of determination of tax liability; deficiency; refund.
- 5731.28. Refund; time for filing claim.
- 5731.29. [Repealed]
- 5731.30. Appeal to probate court from determination of tax commissioner; notice; hearing.
- · · · [5731.30.1] 5731.301.[Repealed]
- 5731.31. Duties of probate court.
- 5731.32. Appeal from final order of probate court.
- 5731.33. Payment; receipts; duties of county treasurer; prohibitions.
- 5731.34. Tax imposed on transfers of intangible personal property employed in business; reciprocity.
- 5731.35. Foreign estate taxes; compromise.
- 5731.36. Administrator of foreign death tax laws deemed creditor of decedent; reciprocity.
- 5731.37. Taxes are lien; liability of executor, administrator, trustee or person in possession of property.
- 5731.38. Limitation on time for determining tax liability.
- 5731.39. Consent of tax commissioner to transfer of decedent's assets; safe deposit boxes.
- 5731.40. Transfer of assets of nonresident decedent.
- 5731.41. Appointment of agents by tax commissioner; compensation.
- 5731.42. Collection of tax; proceedings; duties of attorney general.
- 5731.43. Attorney general to represent state; appointment of attorney employed by department of taxation.
- 5731.44. County auditor; appointment of deputies.
- 5731.45. Administration of tax; appointment of assistants.
- 5731.46. County treasurer to keep account of taxes received.
- 5731.47. Fees of officers; approval; payment.
- 5731.48. Distribution of tax revenues.
- 5731.49. Determination of tax revenues due political subdivisions; payment.
- 5731.50. Origin of tax on transfer of realty and tangible personalty located in state.
- 5731.51. Origin of tax on transfer of personalty not located in state.
- 5731.90. Confidentiality of tax returns and other records.
- 5731.99. Penalty.