State Codes and Statutes
Statutes > Ohio > Title57 > Chapter57315731.01 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5731.20 [Repealed].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5731.231 [Repealed].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5731.29 [Repealed].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5731.301 [Repealed].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.
