Statutes, codes, and regulations
Ohio Revised Code
Title 57 - TAXATION
Chapter 5731 - ESTATE TAX
Section 5731.14 - Determining taxable estate

Ohio Rev. Code § 5731.14

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Current with legislation from 2024 received as of August 15, 2024.
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 from the value of the gross estate deductions provided for in sections 5731.15 to 5731.17 of the Revised Code.

R.C. §5731.14

Effective Date: 9/29/2000; 6/30/2005 .