There is a newer version
of
this Section
2018 Ohio Revised Code
Title [57] LVII TAXATION
Chapter 5731 - ESTATE TAX
Section 5731.14 - Determining taxable estate.
Universal Citation: Ohio Rev Code § 5731.14 (2018)
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.
Effective Date: 09-29-2000; 06-30-2005 .
Disclaimer: These codes may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
