Chapter 5731 - Estate Tax
Browse Chapter 5731 - Estate Tax
in: Chapter 5731 - Estate Tax
Section 5731.01 - Estate Tax DefinitionsSection 5731.02 - Rate of Tax - CreditSection 5731.03 - Value of Gross EstateSection 5731.04 - Value of Gross Estate Includes Interest of Surviving SpouseSection 5731.05 - Value of Gross Estate Includes Transfers in Contemplation of DeathSection 5731.06 - Value of Gross Estate Includes Transfers With Retention of Life Estate or Power of AppointmentSection 5731.07 - Value of Gross Estate Includes Transfers Conditioned on Survivorship or Reversionary InterestSection 5731.08 - Value of Gross Estate Includes Transfers Subject to Power to Alter, Amend, Revoke, or TerminateSection 5731.09 - Value of Gross Estate Includes AnnuitySection 5731.10 - Value of Gross Estate Includes Joint and Survivorship PropertySection 5731.011 - Value of Qualified Farm PropertySection 5731.11 - Value of Gross Estate Includes Interests Subject to General Power of AppointmentSection 5731.12 - Value of Gross Estate Includes Insurance Payable to EstateSection 5731.13 - Value of Gross Estate Includes Transfers for Less Than Adequate ConsiderationSection 5731.14 - Determining Taxable EstateSection 5731.15 - General DeductionsSection 5731.16 - Deductions - Funeral and Administration Expenses, and DebtsSection 5731.17 - Deductions - Charitable Bequests and TransfersSection 5731.18 - Additional Estate Tax Transfer of EstateSection 5731.19 - Estate Tax on NonresidentsSection 5731.21 - Filing Estate Tax ReturnSection 5731.22 - Failing to File Timely Return or Underpayment Due to FraudSection 5731.23 - Tax Due and Payable 9 Months After Date of Death - InterestSection 5731.24 - Due Date for Additional Tax Return and PaymentSection 5731.25 - ExtensionsSection 5731.26 - Tax Commissioner - Powers and DutiesSection 5731.27 - Certificate of Determination of Final Estate Tax LiabilitySection 5731.28 - Claims for RefundSection 5731.30 - Filing Exceptions to Tax Commissioner's Final Determination of Taxes With Probate CourtSection 5731.31 - Probate Court JurisdictionSection 5731.32 - Appeal From Final Order of Probate CourtSection 5731.33 - Receipt for PaymentSection 5731.34 - Transfers of Intangible Personal PropertySection 5731.35 - Foreign Estate TaxSection 5731.36 - Enforcing Claims for Foreign Estate TaxesSection 5731.37 - Taxes Are Lien on PropertySection 5731.38 - Statute of LimitationsSection 5731.39 - Written Consent of Tax Commissioner to Transfer of AssetsSection 5731.40 - No Consent of Tax Commissioner to Transfer of Assets of Nonresident DecedentsSection 5731.41 - Appointment of Enforcement AgentsSection 5731.42 - Collecting Unpaid TaxSection 5731.43 - Representing State, Tax Commissioner and County AuditorSection 5731.44 - Deputies of AuditorSection 5731.45 - Duties of County TreasurerSection 5731.46 - Fees of Sheriff and Other OfficersSection 5731.47 - Payment of Fees of Officers and Expenses of County AuditorSection 5731.48 - Distributing Tax RevenueSection 5731.49 - Determining Tax Revenues Due Political SubdivisionsSection 5731.50 - Determining Origin of Tax on Transfer of Realty and Tangible Personalty Located in StateSection 5731.51 - Determining Origin of Tax on Transfer of Personalty Not Located in StateSection 5731.90 - ConfidentialitySection 5731.99 - PenaltySection 5731.131 - Value of Gross Estate Includes Income Interest for Life Where Marital Deduction AllowableSection 5731.161 - Deductions - Estate of Transferee SpouseSection 5731.181 - Additional Tax on Generation-skipping Transfer