State Codes and Statutes
Statutes > Ohio > Title21 > Chapter2113 > 2113_861
2113.861 Apportionment of generation-skipping tax.
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.
Effective Date: 11-08-1990; 01-01-2007
