{"data":{"id":"us-oh/ohio-rev.-code-2131.01","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 2131.01","heading":"Present value determinations.","body":"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.","path":["Title 21 Courts-Probate-Juvenile","Chapter 2131 Miscellaneous"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-2131.01","current_through":"1999-10-29 (House Bill 59 - 123rd General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:30Z","sha256":"6f325f3eb357002af12721b473155412bc57fa51359f08de999a7b0eed5348d3","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-2129.30","next":"us-oh/ohio-rev.-code-2131.02"},"notice":"GroundRules: Original legal text. Not legal advice."}