If the taxable estate is: | The tax shall be: |
Not over $40,000 | 2% of the taxable estate |
Over $40,000 but not over $100,000 | $800 plus 3% of the excess over $40,000 |
Over $100,000 but not over $200,000 | $2,600 plus 4% of the excess over $100,000 |
Over $200,000 but not over $300,000 | $6,600 plus 5% of the excess over $200,000 |
Over $300,000 but not over $500,000 | $11,600 plus 6% of the excess over $300,000 |
Over $500,000 | $23,600 plus 7% of the excess over $500,000. |
R.C. § 5731.02