{"data":{"id":"us-oh/ohio-rev.-code-2113.861","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 2113.861","heading":"Apportionment of generation-skipping tax.","body":"Except as provided in section 5815.27 of the Revised Code, the generation-skipping transfer tax imposed by Chapter 13 of subtitle B of the Internal Revenue Code of 1986, 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, and the generation-skipping tax levied by division (B) of section 5731.181 of the Revised Code shall be apportioned in the manner described in section 2113.86 of the Revised Code.","path":["Title 21 Courts-Probate-Juvenile","Chapter 2113 Executors And Administrators - Appointment; Powers; Duties"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-2113.861","current_through":"2007-01-01 (House Bill 416 - 126th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:30Z","sha256":"aa0c0e7bb25f1d80ac65b3e1bb8f132d16df11d977181e9b78efcca5ab1a91d7","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-2113.86","next":"us-oh/ohio-rev.-code-2113.87"},"notice":"GroundRules: Original legal text. Not legal advice."}