Ohio Rev. Code § 5303.30
Current with legislation from 2024 received as of May 9, 2024.
The net income accruing from a sale of an estate described in section 5303.21 of the Revised Code shall be paid to the person who would be entitled to the use or income of the estate were it unsold. Taxes and the expenses of the investment and management of the fund shall be paid by the person entitled to the income thereof.
R.C. §5303.30