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2025 Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Chapter 2113 | Executors and Administrators - Appointment; Powers; Duties
Section 2113.861 | Apportionment of Generation-Skipping Tax.
Universal Citation:
OH Rev Code § 2113.861 (2025)
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Effective: January 1, 2007
Latest Legislation: House Bill 416 - 126th General Assembly
Except as provided in section 5815.27 of the Revised Code, the generation-skipping transfer tax imposed by Chapter 13 of subtitle B of the Internal Revenue Code of 1986, 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, and the generation-skipping tax levied by division (B) of section 5731.181 of the Revised Code shall be apportioned in the manner described in section 2113.86 of the Revised Code.
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