Ohio Statutes
§ 5731.03 — Value of gross estate
Ohio § 5731.03
This text of Ohio § 5731.03 (Value of gross estate) 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. § 5731.03 (2026).
Text
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.
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Related
Armstrong v. Lindley
462 N.E.2d 451 (Ohio Court of Appeals, 1983)
Legislative History
Effective: July 1, 1968 | Latest Legislation: Senate Bill 326 - 107th General Assembly
Nearby Sections
15
§ 5731.01
Estate tax definitions§ 5731.011
Value of qualified farm property§ 5731.02
Rate of tax - credit§ 5731.03
Value of gross estate§ 5731.06
Value of gross estate includes transfers with retention of life estate or power of appointment§ 5731.07
Value of gross estate includes transfers conditioned on survivorship or reversionary interestCite This Page — Counsel Stack
Bluebook (online)
Ohio § 5731.03, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5731.03.