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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5731 | Estate Tax
Section 5731.03 | Value of Gross Estate.
Universal Citation: Ohio Rev Code § 5731.03 (2020)
Effective: July 1, 1968
Latest Legislation: Senate Bill 326 - 107th General Assembly
The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.
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