Ohio Revised Code Chapter 5731 - Estate Tax

• Section 5731.01 - Estate Tax Definitions.
  As used in this chapter: (A) The "value of the gross estate" of the decedent shall include, to the extent provided in sections 5731.03...
• Section 5731.011 - Value Of Qualified Farm Property.
  (A) As used in this section: (1) "Adjusted value" means: (a) In the case of the gross estate, the value of the gross estate...
• Section 5731.02 - Rate Of Tax - Credit.
  (A) A tax is hereby levied on the transfer of the taxable estate, determined as provided in section 5731.14 of the Revised Code, of...
• Section 5731.03 - Value Of Gross Estate.
  The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on...
• Section 5731.04 - Value Of Gross Estate Includes Interest Of Surviving Spouse.
  The value of the gross estate shall include the value of all property, to the extent of any interest therein of the surviving spouse,...
• Section 5731.05 - Value Of Gross Estate Includes Transfers In Contemplation Of Death.
  (A) Except as provided in divisions (B) and (C) of this section, the value of the gross estate shall include the value of all...
• Section 5731.06 - Value Of Gross Estate Includes Transfers With Retention Of Life Estate Or Power Of Appointment.
  The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent...
• Section 5731.07 - Value Of Gross Estate Includes Transfers Conditioned On Survivorship Or Reversionary Interest.
  (A) The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the...
• Section 5731.08 - Value Of Gross Estate Includes Transfers Subject To Power To Alter, Amend, Revoke, Or Terminate.
  The value of the gross estate shall include the value of all property, to the extent of any interest therein of which the decedent...
• Section 5731.09 - Value Of Gross Estate Includes Annuity.
  (A) Except as provided in division (B) of this section, the value of the gross estate includes the value of an annuity or other...
• Section 5731.10 - Value Of Gross Estate Includes Joint And Survivorship Property.
  (A) The value of the gross estate shall include the value of all property, to the extent of the interest therein held by the...
• Section 5731.11 - Value Of Gross Estate Includes Interests Subject To General Power Of Appointment.
  (A) The value of the gross estate shall include the value of all property, to the extent of any interest with respect to which...
• Section 5731.12 - Value Of Gross Estate Includes Insurance Payable To Estate.
  The value of the gross estate shall include the value of all property to the extent of the amount receivable by the decedent's estate...
• Section 5731.13 - Value Of Gross Estate Includes Transfers For Less Than Adequate Consideration.
  (A) If any one of the transfers, trusts, interests, rights, or powers enumerated and described in sections 5731.05 to 5731.08, inclusive and 5731.11 of...
• Section 5731.131 - Value Of Gross Estate Includes Income Interest For Life Where Marital Deduction Allowable.
  The value of the gross estate shall include the value of any property in which the decedent had an income interest for life as...
• Section 5731.14 - Determining Taxable Estate.
  For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting...
• Section 5731.15 - General Deductions.
  For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting...
• Section 5731.16 - Deductions - Funeral And Administration Expenses, And Debts.
  (A) For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by...
• Section 5731.161 - Deductions - Estate Of Transferee Spouse.
  (A) As used in this section: (1) "General power of appointment" has the same meaning as in division (B) of section 5731.11 of the...
• Section 5731.17 - Deductions - Charitable Bequests And Transfers.
  (A) For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by...
• Section 5731.18 - Additional Estate Tax Transfer Of Estate.
  (A) In addition to the tax levied by section 5731.02 of the Revised Code, a tax is hereby levied upon the transfer of the...
• Section 5731.181 - Additional Tax On Generation-skipping Transfer.
  (A) For purposes of this section, "generation-skipping transfer," "taxable distribution," and "taxable termination" have the same meaning as in Chapter 13 of subtitle B...
• Section 5731.19 - Estate Tax On Nonresidents.
  (A) A tax is hereby levied upon the transfer of so much of the taxable estate of every person dying on or after July...
• Section 5731.20 - [Repealed].
  Effective Date: 09-29-2000; 09-29-2005
• Section 5731.21 - Filing Estate Tax Return.
  (A) (1) (a) Except as provided under division (A)(3) of this section, the executor or administrator, or, if no executor or administrator has been...
• Section 5731.22 - Failing To File Timely Return Or Underpayment Due To Fraud.
  If the executor, administrator, or other person required to file a return fails to file the return required by this chapter on the date...
• Section 5731.23 - Tax Due And Paybale 9 Months After Date Of Death - Interest.
  Subject to division (A) of section 5731.25 of the Revised Code or any other statute extending the time for payment of an estate tax,...
• Section 5731.231 - [Repealed].
  Effective Date: 07-24-1986
• Section 5731.24 - Due Date For Additional Tax Return And Payment.
  If an additional tax prescribed by section 5731.18 of the Revised Code is due, the executor, administrator, or other person required to file the...
• Section 5731.25 - Extensions.
  (A) (1) As used in this division, "undue hardship" means that any of the following applies: (a) There is difficulty in marshalling liquid assets...
• Section 5731.26 - Tax Commissioner - Powers And Duties.
  (A) The tax commissioner shall promptly determine the correctness of the return with respect to the includibility of property, the fair market value or,...
• Section 5731.27 - Certificate Of Determination Of Final Estate Tax Liability.
  (A) The tax commissioner shall, if he determines that a return indicating that a tax is due is correct as filed, issue a certificate...
• Section 5731.28 - Claims For Refund.
  If any debts deductible under section 5731.16 of the Revised Code are proved against the gross estate after the tax levied by section 5731.02...
• Section 5731.29 - [Repealed].
  Effective Date: 11-18-1969
• Section 5731.30 - Filing Exceptions To Tax Commissioner's Final Determination Of Taxes With Probate Court.
  The tax commissioner, the person required to file the return, or any interested party may file exceptions in writing to the tax commissioner's final...
• Section 5731.301 - [Repealed].
  Effective Date: 03-26-1971
• Section 5731.31 - Probate Court Jurisdiction.
  The probate court of the county has jurisdiction to determine all questions concerning the administration of the taxes levied by this chapter, and all...
• Section 5731.32 - Appeal From Final Order Of Probate Court.
  An appeal may be taken by any party, including the tax commissioner, from the final order of the probate court under section 5731.30 of...
• Section 5731.33 - Receipt For Payment.
  (A) (1) Upon the payment to the county treasurer of any tax due under this chapter, the treasurer shall issue a receipt for the...
• Section 5731.34 - Transfers Of Intangible Personal Property.
  No estate or additional tax shall be imposed upon any transfer of intangible personal property by or from a person who was not legally...
• Section 5731.35 - Foreign Estate Tax.
  When a probate court or the tax commissioner determines or claims that a decedent was domiciled in this state at the date of decedent's...
• Section 5731.36 - Enforcing Claims For Foreign Estate Taxes.
  (A) The official or body charged with the administration of the estate or other death tax laws of the domiciliary state of a nonresident...
• Section 5731.37 - Taxes Are Lien On Property.
  (A) Taxes levied by this chapter shall be, until restricted, transferred, or discharged pursuant to this division, until paid, or unless division (A)(5)(b) of...
• Section 5731.38 - Statute Of Limitations.
  No liability for the payment of taxes levied under Chapter 5731. of the Revised Code, including all interest and penalties thereon, may be determined...
• Section 5731.39 - Written Consent Of Tax Commissioner To Transfer Of Assets.
  This section does not apply to, and the written permission of the tax commissioner is not required for asset transfers with respect to, decedents...
• Section 5731.40 - No Consent Of Tax Commissioner To Transfer Of Assets Of Nonresident Decedents.
  The consent of the tax commissioner is not required in the case of the issuance, transfer, or delivery of any intangible personal property specified...
• Section 5731.41 - Appointment Of Enforcement Agents.
  To enforce section 5731.39 of the Revised Code, and to administer Chapters 5713. and 4503. of the Revised Code the tax commissioner may appoint...
• Section 5731.42 - Collecting Unpaid Tax.
  If, after the determination of any tax levied under this chapter, such tax remains unpaid, the tax commissioner shall notify the attorney general in...
• Section 5731.43 - Representing State, Tax Commissioner And County Auditor.
  The attorney general, when requested by the tax commissioner, shall represent the state, the tax commissioner, and the county auditor in any proceedings under...
• Section 5731.44 - Deputies Of Auditor.
  The county auditor may, and when directed by the tax commissioner shall, appoint such number of deputies as the tax commissioner prescribes for him,...
• Section 5731.45 - Duties Of County Treasurer.
  The tax commissioner may designate such of his examiners, experts, accountants, and other assistants as he deems necessary for the purpose of aiding in...
• Section 5731.46 - Fees Of Sheriff And Other Officers.
  The county treasurer shall keep an account showing the amount of all taxes and interest received by him under Chapter 5731. of the Revised...
• Section 5731.47 - Payment Of Fees Of Officers And Expenses Of County Auditor.
  The fees of the sheriff or other officers for services performed under this chapter and the expenses of the county auditor shall be certified...
• Section 5731.48 - Distributing Tax Revenue.
  (A) If a decedent dies on or after July 1, 1989, and before January 1, 2001, sixty-four per cent of the gross amount of...
• Section 5731.49 - Determining Tax Revenues Due Political Subdivisions.
  At each semiannual settlement provided for by section 5731.46 of the Revised Code, the county auditor shall certify to the county auditor of any...
• Section 5731.50 - Determining Origin Of Tax On Transfer Of Realty And Tangible Personalty Located In State.
  When the property transferred is real estate or tangible personal property within this state, the tax on the transfer thereof shall be deemed to...
• Section 5731.51 - Determining Origin Of Tax On Transfer Of Personalty Not Located In State.
  The tax on the transfer of intangible property or tangible personal property not within this state from a resident of this state shall be...
• Section 5731.90 - Confidentiality.
  (A) (1) Except as provided in division (A)(2) of this section, to the extent that any of the following are in the possession of...
• Section 5731.99 - Penalty.
  Whoever violates this chapter, or any lawful rule promulgated by the tax commissioner under authority of this chapter, for the violation of which no...

Last modified: October 10, 2016