STATE STATUTES & CODES

OHIO STATUTES AND CODES

Chapter 5731: ESTATE TAX

• 5731.01 Estate tax definitions.
• 5731.011 Value of qualified farm property.
• 5731.02 Rate of tax - credit.
• 5731.03 Value of gross estate.
• 5731.04 Value of gross estate includes interest of surviving spouse.
• 5731.05 Value of gross estate includes transfers in contemplation of death.
• 5731.06 Value of gross estate includes transfers with retention of life estate or power of appointment.
• 5731.07 Value of gross estate includes transfers conditioned on survivorship or reversionary interest.
• 5731.08 Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate.
• 5731.09 Value of gross estate includes annuity.
• 5731.10 Value of gross estate includes joint and survivorship property.
• 5731.11 Value of gross estate includes interests subject to general power of appointment.
• 5731.12 Value of gross estate includes insurance payable to estate.
• 5731.13 Value of gross estate includes transfers for less than adequate consideration.
• 5731.131 Value of gross estate includes income interest for life where marital deduction allowable.
• 5731.14 Determining taxable estate.
• 5731.15 General deductions.
• 5731.16 Deductions - funeral and administration expenses, and debts.
• 5731.161 Deductions - estate of transferee spouse.
• 5731.17 Deductions - charitable bequests and transfers.
• 5731.18 Additional estate tax transfer of estate.
• 5731.181 Additional tax on generation-skipping transfer.
• 5731.19 Estate tax on nonresidents.
• 5731.20 [Repealed].
• 5731.21 Filing estate tax return.
• 5731.22 Failing to file timely return or underpayment due to fraud.
• 5731.23 Tax due and paybale 9 months after date of death - interest.
• 5731.231 [Repealed].
• 5731.24 Due date for additional tax return and payment.
• 5731.25 Extensions.
• 5731.26 Tax commissioner - powers and duties.
• 5731.27 Certificate of determination of final estate tax liability.
• 5731.28 Claims for refund.
• 5731.29 [Repealed].
• 5731.30 Filing exceptions to tax commissioner's final determination of taxes with probate court.
• 5731.301 [Repealed].
• 5731.31 Probate court jurisdiction.
• 5731.32 Appeal from final order of probate court.
• 5731.33 Receipt for payment.
• 5731.34 Transfers of intangible personal property.
• 5731.35 Foreign estate tax.
• 5731.36 Enforcing claims for foreign estate taxes.
• 5731.37 Taxes are lien on property.
• 5731.38 Statute of limitations.
• 5731.39 Written consent of tax commissioner to transfer of assets.
• 5731.40 No consent of tax commissioner to transfer of assets of nonresident decedents.
• 5731.41 Appointment of enforcement agents.
• 5731.42 Collecting unpaid tax.
• 5731.43 Representing state, tax commissioner and county auditor.
• 5731.44 Deputies of auditor.
• 5731.45 Duties of county treasurer.
• 5731.46 Fees of sheriff and other officers.
• 5731.47 Payment of fees of officers and expenses of county auditor.
• 5731.48 Distributing tax revenue.
• 5731.49 Determining tax revenues due political subdivisions.
• 5731.50 Determining origin of tax on transfer of realty and tangible personalty located in state.
• 5731.51 Determining origin of tax on transfer of personalty not located in state.
• 5731.90 Confidentiality.
• 5731.99 Penalty.

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