2006 Ohio Revised Code - 5731.14. Determination of taxable estate.
§ 5731.14. Determination of taxable estate.
For purposes of the tax levied by
section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate deductions provided for in
sections 5731.15 to
5731.17 of the Revised Code.
HISTORY: 132 v S 326 (Eff 7-1-68); 132 v S 452 (Eff 7-1-68); 140 v H 291 (Eff 7-1-83); 148 v S 108. Eff 9-29-2000; 151 v H 66, § 101.01, eff. 6-30-05.
The provisions of § 557.24 of 151 v H 66 read as follows:
SECTION 557.24. The amendment by this act of sections 5731.01, 5731.05, 5731.131, 5731.14, 5731.18, and 5731.181 of the Revised Code, and the repeal by this act of section 5731.20 of the Revised Code, applies to estates of decedents dying on or after the effective date of those sections as amended by this act.
The effective date is set by § 612.21 of 151 v H 66.
Effect of Amendments
151 v H 66, effective June 30, 2005, deleted "and 5731.20" following "5731.17".
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