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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 5731.03 | Value of gross estate.

Ohio Revised Code
/
Title 57 Taxation
/
Chapter 5731 Estate Tax
 
Effective:
July 1, 1968
Latest Legislation:
Senate Bill 326 - 107th General Assembly
PDF:
Download Authenticated PDF
 

The value of the gross estate shall include the value of all property, to the extent of the interest therein of the decedent on the date of the decedent's death.

Available Versions of this Section