Ohio § 2113.88
Full text of Ohio Ohio Revised Code § 2113.88, with citation guidance and answers to common questions.
§ 2113.88.
(A) The fiduciary may withhold from any property distributable to any person interested
in the estate the amount of tax attributable to the person's interest. If the property in possession of the fiduciary and distributable to any person interested
in the estate is insufficient to satisfy the proportionate amount of the tax determined
to be due from that person, the fiduciary may recover the deficiency from that person. If the property is not in the possession of the fiduciary, the fiduciary may recover
from any person interested in the estate the amount of the tax apportioned to that
person in accordance with this section by filing a complaint to recover the tax in
the probate court that has jurisdiction of the administration of the estate. (B) If the property held by the fiduciary is distributed prior to final apportionment
of the tax, the distributee shall provide a bond or other security for the apportionment
liability in the form and amount prescribed by the fiduciary, with the approval of
the probate court that has jurisdiction of the administration of the estate.
Frequently Asked Questions About Ohio § 2113.88
What does Ohio Revised Code § 2113.88 cover?
Section 2113.88 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 § 2113.88?
A common citation format is "Ohio Revised Code § 2113.88" (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 § 2113.88 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.