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 from the value of the gross estate deductions provided for in sections 5731.15 to 5731.17 of the Revised Code.
Determining taxable estate
Ohio Rev. Code Ann. § 5731.14, under Chapter 5731 | Estate Tax.
Ohio Rev. Code Ann. § 5731.14