{"data":{"id":"us-oh/ohio-rev.-code-5731.14","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5731.14","heading":"Determining taxable estate.","body":"For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate deductions provided for in sections 5731.15 to 5731.17 of the Revised Code.","path":["Title 57 Taxation","Chapter 5731 Estate Tax"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5731.14","current_through":"2005-06-30 (House Bill 66 - 126th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:41Z","sha256":"d883c1f9286fea09f16f7e6dba129f11aeeaf061a7bbad6562bbdef7e35bf635","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5731.131","next":"us-oh/ohio-rev.-code-5731.15"},"notice":"GroundRules: Original legal text. Not legal advice."}