Ohio Rev. Code § 2131.01: Present value determinations.
Where this section sits in the code
- Title 21 Courts-Probate-Juvenile
- Chapter 2131 Miscellaneous
Present values for probate matters shall be the values determined for Ohio estate tax purposes pursuant to division (B) of section 5731.01 of the Revised Code.
Collected 2026-09-14T19:24:30Z. Source file · JSON