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2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5731 - ESTATE TAX
Section 5731.04 - Value of gross estate includes interest of surviving spouse.
Universal Citation: Ohio Rev Code § 5731.04 (2018)
The value of the gross estate shall include the value of all property, to the extent of any interest therein of the surviving spouse, existing on the date of the decedent's death as dower or curtesy or by virtue of a statute creating an estate in lieu of dower or curtesy.
Effective Date: 07-01-1968 .
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