Ohio Statutes
§ 2113.861 — Apportionment of generation-skipping tax
Ohio § 2113.861
JurisdictionOhio
Title 21Courts-Probate-Juvenile
Ch. 2113Executors And Administrators - Appointment; Powers; Duties
This text of Ohio § 2113.861 (Apportionment of generation-skipping tax) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ohio Rev. Code Ann. § 2113.861 (2026).
Text
Except as provided in section5815.27of the Revised Code, the generation-skipping transfer tax imposed by Chapter 13 of subtitle B of the Internal Revenue Code of 1986, 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, and the generation-skipping tax levied by division (B) of section5731.181of the Revised Code shall be apportioned in the manner described in section2113.86of the Revised Code.
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Related
§ 2601
26 U.S.C. § 2601
Legislative History
Effective: January 1, 2007 | Latest Legislation: House Bill 416 - 126th General Assembly
Nearby Sections
15
§ 2113.01
What court shall grant letters§ 2113.031
Summary release from administration§ 2113.05
Letters testamentary shall issue§ 2113.11
Notice when deceased was an alien§ 2113.12
Procedure if executor renounces§ 2113.13
Minority of an executor§ 2113.15
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Bluebook (online)
Ohio § 2113.861, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/2113.861.