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2020 Ohio Revised Code
Title 57 | Taxation
Chapter 5731 | Estate Tax
Section 5731.14 | Determining Taxable Estate.
Universal Citation: Ohio Rev Code § 5731.14 (2020)
Effective: June 30, 2005
Latest Legislation: House Bill 66 - 126th General Assembly
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.
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