{"data":{"id":"us-oh/ohio-rev.-code-5731.03","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5731.03","heading":"Value of gross estate.","body":"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.","path":["Title 57 Taxation","Chapter 5731 Estate Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5731.03","current_through":"1968-07-01 (Senate Bill 326 - 107th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"92ff3ee6bd3e93426e0a65ac16fffad9565ac4bd7c0b72d29066b39fcd7a5e04","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5731.02","next":"us-oh/ohio-rev.-code-5731.04"},"notice":"GroundRules: Original legal text. Not legal advice."}