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2017 Ohio Revised Code
Title [21] XXI COURTS - PROBATE - JUVENILE
Chapter 2131 - MISCELLANEOUS
Section 2131.01 - Present value determinations.
Universal Citation: Ohio Rev Code § 2131.01 (2017)
Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.
Effective Date: 10-29-1999 .
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