Ohio § 5731.24 Due date for additional tax return and payment

Ohio Statutes

§ 5731.24 — Due date for additional tax return and payment

Ohio § 5731.24

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.24 (Due date for additional tax return and payment) 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. § 5731.24 (2026).

Text

Except as provided in division (D) of section5731.21of the Revised Code, if an additional tax prescribed by section5731.18of the Revised Code is due, the executor, administrator, or other person required to file the estate tax return, within sixty days after the date of the final determination of the federal estate tax liability, shall file an additional tax return, in the form prescribed by the tax commissioner, in the same manner as is prescribed for the filing of the estate tax return. Subject to division (A) of section5731.25of the Revised Code or any other statute extending the time for payment of an estate tax, the additional tax shall be paid, without notice or demand by the tax commissioner, with the return, and shall be charged and collected in the same manner as the estate tax, e

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Except as provided in division (D) of section5731.21of the Revised Code, if an additional tax prescribed by section5731.18of the Revised Code is due, the executor, administrator, or other person required to file the estate tax return, within sixty days after the date of the final determination of the federal estate tax liability, shall file an additional tax return, in the form prescribed by the tax commissioner, in the same manner as is prescribed for the filing of the estate tax return. Subject to division (A) of section5731.25of the Revised Code or any other statute extending the time for payment of an estate tax, the additional tax shall be paid, without notice or demand by the tax commissioner, with the return, and shall be charged and collected in the same manner as the estate tax, except that no interest shall accrue until sixty days after the date of the final determination of the federal estate tax liability.

Last updated August 4, 2021 at 3:37 PM