Ohio § 5815.27
Full text of Ohio Ohio Revised Code § 5815.27, with citation guidance and answers to common questions.
§ 5815.27.
(A) A provision in a will or trust agreement, which provision pertains to the payment
of any taxes that are imposed by reason of the testator's or trust creator's death,
does not include the payment of any portion of any tax that is imposed on any transfer
under any other will or trust agreement by Chapter 13 of subtitle B of the “Internal
Revenue Code of 1986,” 100 Stat. 2718, 26 U.S.C. 2601 - 2624 , as amended, unless the provision of the will or trust agreement specifically states,
using the words “generation-skipping transfer tax,” that the payment of the tax imposed
under that chapter is included within the provision of the will or trust agreement. (B) This section applies to wills and trust agreements that are executed before or after
March 14, 1979.
Frequently Asked Questions About Ohio § 5815.27
What does Ohio Revised Code § 5815.27 cover?
Section 5815.27 is part of the Ohio Revised Code, the codified statutory law of Ohio. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Ohio § 5815.27?
A common citation format is "Ohio Revised Code § 5815.27" (Ohio). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Ohio law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Ohio official source linked on this page or consult a licensed Ohio attorney.
How does Ohio § 5815.27 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Ohio can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Ohio.