Ohio § 5731.18 Additional estate tax transfer of estate

Ohio Statutes

§ 5731.18 — Additional estate tax transfer of estate

Ohio § 5731.18

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.18 (Additional estate tax transfer of 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. § 5731.18 (2026).

Text

(A)In addition to the tax levied by section5731.02of the Revised Code, a tax is hereby levied upon the transfer of the estate of every person dying on or after July 1, 1968, who, at the time of death was a resident of this state, in an amount equal to the maximum credit allowable by subtitle B, Chapter 11 of the Internal Revenue Code, for any taxes paid to any state.

(B)The tax levied on any estate under this section shall be credited with the amount of the tax levied under section5731.02of the Revised Code and with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any state or territory of the United States or to the District of Columbia on any property included in the decedent's gross estate for federal estate tax purposes.

(C)The additional tax lev

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(A) In addition to the tax levied by section5731.02of the Revised Code, a tax is hereby levied upon the transfer of the estate of every person dying on or after July 1, 1968, who, at the time of death was a resident of this state, in an amount equal to the maximum credit allowable by subtitle B, Chapter 11 of the Internal Revenue Code, for any taxes paid to any state.

(B) The tax levied on any estate under this section shall be credited with the amount of the tax levied under section5731.02of the Revised Code and with the amount of any estate, inheritance, legacy, or succession taxes actually paid to any state or territory of the United States or to the District of Columbia on any property included in the decedent's gross estate for federal estate tax purposes.

(C) The additional tax levied under this section shall be administered, collected, and paid as provided in section5731.24of the Revised Code.