Ohio § 2113.90
Full text of Ohio Ohio Revised Code § 2113.90, with citation guidance and answers to common questions.
§ 2113.90.
(A) A fiduciary who is acting in another state or a person required to pay the tax who
is domiciled in another state may institute an action in the courts of this state
and may recover a proportionate amount of the federal estate tax determined under
Subtitle B of the “Internal Revenue Code of 1954,” 68 Stat. 373, 26 U.S.C.A. 2001 , as amended, of an estate tax payable to another state, or of a death duty by a decedent's
estate to another state, from a person interested in the estate who is either domiciled
in this state or who owns property in this state subject to attachment or execution. For the purposes of the action brought pursuant to this section, the determination
of apportionment by the court that has jurisdiction of the administration of the decedent's
estate in the other state shall be prima-facie correct. (B) This section applies only if either of the following apply: (1) The other state affords a remedy substantially similar to that afforded in division
(A) of this section; (2) With respect to the federal estate tax, if apportionment is authorized by the congress
of the United States.
Frequently Asked Questions About Ohio § 2113.90
What does Ohio Revised Code § 2113.90 cover?
Section 2113.90 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 § 2113.90?
A common citation format is "Ohio Revised Code § 2113.90" (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 § 2113.90 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.