Ohio Statutes
§ 5731.14 — Determining taxable estate
Ohio § 5731.14
This text of Ohio § 5731.14 (Determining taxable 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. § 5731.14 (2026).
Text
For purposes of the tax levied by section5731.02of 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 sections5731.15to5731.17of the Revised Code.
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Legislative History
Effective: June 30, 2005 | Latest Legislation: House Bill 66 - 126th 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 § 5731.14, Counsel Stack Legal Research, https://law.counselstack.com/statute/oh/5731.14.