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2011 Ohio Revised Code
Title [21] XXI COURTS - PROBATE - JUVENILE
Chapter 2113: EXECUTORS AND ADMINISTRATORS - APPOINTMENT; POWERS; DUTIES
2113.861 Apportionment of generation-skipping tax.


OH Rev Code § 2113.861 What's This?

Except as provided in section 5815.27 of the Revised Code, the generation-skipping transfer tax imposed by Chapter 13 of subtitle B of the Internal Revenue Code of 1986, 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, and the generation-skipping tax levied by division (B) of section 5731.181 of the Revised Code shall be apportioned in the manner described in section 2113.86 of the Revised Code.

Effective Date: 11-08-1990; 01-01-2007

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