Ohio § 5731.23 Tax due and payable 9 months after date of death - interest

Ohio Statutes

§ 5731.23 — Tax due and payable 9 months after date of death - interest

Ohio § 5731.23

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.23 (Tax due and payable 9 months after date of death - interest) 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. § 5731.23 (2026).

Text

Subject to division (A) of section5731.25of the Revised Code or any other statute extending the time for payment of an estate tax, the tax levied by section5731.02and division (A) of section5731.19of the Revised Code shall, without notice or demand by the tax commissioner, be due and payable by the person liable for it, at the expiration of nine months from the date of the decedent's death, to the treasurer of the county. If any amount of tax levied by section5731.02or division (A) of section5731.19of the Revised Code is not paid on or before nine months from the date of the decedent's death, interest on such amount shall be paid for the period from such date to the date paid, computed at the federal short-term rate determined by the tax commissioner under section5703.47of the Revised Code

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Subject to division (A) of section5731.25of the Revised Code or any other statute extending the time for payment of an estate tax, the tax levied by section5731.02and division (A) of section5731.19of the Revised Code shall, without notice or demand by the tax commissioner, be due and payable by the person liable for it, at the expiration of nine months from the date of the decedent's death, to the treasurer of the county. If any amount of tax levied by section5731.02or division (A) of section5731.19of the Revised Code is not paid on or before nine months from the date of the decedent's death, interest on such amount shall be paid for the period from such date to the date paid, computed at the federal short-term rate determined by the tax commissioner under section5703.47of the Revised Code. Interest at the same rate shall be paid on any amount of tax determined to be due by way of deficiency from nine months from the date of the decedent's death to the date of payment thereof. Such interest shall be charged and collected in the same manner as the tax.

Interest computed at the federal short-term rate determined by the tax commissioner under section5703.47of the Revised Code shall be allowed and paid upon any overpayment of tax levied by section5731.02or division (A) of section5731.19of the Revised Code from nine months from the date of the decedent's death or the date of payment of the tax, whichever is later, to the date such overpayment is repaid.

At any time after nine months from the date of the decedent's death, payment of an estimated deficiency may be made and shall be credited against any deficiency of tax finally determined. Interest on any deficiency ultimately determined to be due shall be charged only upon the unpaid portion thereof.