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2025 Ohio Revised Code
Title 21 | Courts-Probate-Juvenile
Chapter 2131 | Miscellaneous
Section 2131.01 | Present Value Determinations.
Universal Citation:
OH Rev Code § 2131.01 (2025)
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Effective: October 29, 1999
Latest Legislation: House Bill 59 - 123rd General Assembly
Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.
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