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.
Effective Date: 10-29-1999
Section: 2131.01 2131.02 2131.03 2131.04 2131.05 2131.06 2131.07 2131.08 2131.09 2131.10 2131.11 2131.12 2131.13 2131.21 NextLast modified: October 10, 2016