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33 chapters · 1,351 sections in this title.
Ohio Rev. Code Ann. § 5731.01 Estate tax definitions
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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 to 5731.131 of the Revised Code, the value, on the date of the decedent's death or on an alternate valuation date prescribed by division (D) of th…
Ohio Rev. Code Ann. § 5731.011 Value of qualified farm property
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(A) As used in this section:(1) "Adjusted value" means:(a) In the case of the gross estate, the value of the gross estate as determined pursuant to section 5731.01 of the Revised Code and without regard to this section, reduced by any amounts allowable as a deduction under divisi…
Ohio Rev. Code Ann. § 5731.02 Rate of tax - credit
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(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 every person dying on or after July 1, 1968, and before January 1, 2013, who at the time of death was a resident of this state, as follows:If the ta…
Ohio Rev. Code Ann. § 5731.03 Value of gross estate
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The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.