Ohio · Through 1968-07-01 (Senate Bill 326 - 107th General Assembly)

Ohio Rev. Code § 5731.03: Value of gross estate.

Where this section sits in the code

Title 57 Taxation
Chapter 5731 Estate Tax

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.

Collected 2026-09-14T19:24:41Z. Source file · JSON

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