Chapter 5731 - ESTATE TAX
- Section 5731.01 - Estate tax definitions
- Section 5731.011 - Value of qualified farm property
- Section 5731.02 - Rate of tax - credit
- Section 5731.03 - Value of gross estate
- Section 5731.04 - Value of gross estate includes interest of surviving spouse
- Section 5731.05 - Value of gross estate includes transfers in contemplation of death
- Section 5731.06 - Value of gross estate includes transfers with retention of life estate or power of appointment
- Section 5731.07 - Value of gross estate includes transfers conditioned on survivorship or reversionary interest
- Section 5731.08 - Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate
- Section 5731.09 - Value of gross estate includes annuity
- Section 5731.10 - Value of gross estate includes joint and survivorship property
- Section 5731.11 - Value of gross estate includes interests subject to general power of appointment
- Section 5731.12 - Value of gross estate includes insurance payable to estate
- Section 5731.13 - Value of gross estate includes transfers for less than adequate consideration
- Section 5731.131 - Value of gross estate includes income interest for life where marital deduction allowable
- Section 5731.14 - Determining taxable estate
- Section 5731.15 - General deductions
- Section 5731.16 - Deductions - funeral and administration expenses, and debts
- Section 5731.161 - Deductions - estate of transferee spouse
- Section 5731.17 - Deductions - charitable bequests and transfers
- Section 5731.18 - Additional estate tax transfer of estate
- Section 5731.181 - Additional tax on generation-skipping transfer
- Section 5731.19 - Estate tax on nonresidents
- Section 5731.20 - [Repealed]
- Section 5731.21 - Filing estate tax return
- Section 5731.22 - Failing to file timely return or underpayment due to fraud
- Section 5731.23 - Tax due and payable 9 months after date of death - interest
- Section 5731.231 - [Repealed]
- Section 5731.24 - Due date for additional tax return and payment
- Section 5731.25 - Extensions
- Section 5731.26 - Tax commissioner - powers and duties
- Section 5731.27 - Certificate of determination of final estate tax liability
- Section 5731.28 - Claims for refund
- Section 5731.29 - [Repealed]
- Section 5731.30 - Filing exceptions to tax commissioner's final determination of taxes with probate court
- Section 5731.301 - [Repealed]
- Section 5731.31 - Probate court jurisdiction
- Section 5731.32 - Appeal from final order of probate court
- Section 5731.33 - Receipt for payment
- Section 5731.34 - Transfers of intangible personal property
- Section 5731.35 - Foreign estate tax
- Section 5731.36 - Enforcing claims for foreign estate taxes
- Section 5731.37 - Taxes are lien on property
- Section 5731.38 - Statute of limitations
- Section 5731.39 - Written consent of tax commissioner to transfer of assets
- Section 5731.40 - No consent of tax commissioner to transfer of assets of nonresident decedents
- Section 5731.41 - Appointment of enforcement agents
- Section 5731.42 - Collecting unpaid tax
- Section 5731.43 - Representing state, tax commissioner and county auditor
- Section 5731.44 - Deputies of auditor
- Section 5731.45 - Duties of county treasurer
- Section 5731.46 - Fees of sheriff and other officers
- Section 5731.47 - Payment of fees of officers and expenses of county auditor
- Section 5731.48 - Distributing tax revenue
- Section 5731.49 - Determining tax revenues due political subdivisions
- Section 5731.50 - Determining origin of tax on transfer of realty and tangible personalty located in state
- Section 5731.51 - Determining origin of tax on transfer of personalty not located in state
- Section 5731.90 - Confidentiality
- Section 5731.99 - Penalty