Ohio § 5731.02
Full text of Ohio Ohio Revised Code § 5731.02, with citation guidance and answers to common questions.
§ 5731.02.
(A) A tax is hereby levied on the transfer of the taxable estate, determined as provided
in section 5731.14 of the Revised Code , of every person dying on or after July 1, 1968, and before January 1, 2013, who
at the time of death was a resident of this state, as follows: If the taxable estate is: The tax shall be: Not over $40,000 2% of the taxable estate Over $40,000 but not over $100,000 $800 plus 3% of the excess over $40,000 Over $100,000 but not over $200,000 $2,600 plus 4% of the excess over $100,000 Over $200,000 but not over $300,000 $6,600 plus 5% of the excess over $200,000 Over $300,000 but not over $500,000 $11,600 plus 6% of the excess over $300,000 Over $500,000 $23,600 plus 7% of the excess over $500,000. (B) A credit shall be allowed against the tax imposed by division (A) of this section
equal to the lesser of five hundred dollars or the amount of the tax for persons dying
on or after July 1, 1968, but before January 1, 2001; the lesser of six thousand
six hundred dollars or the amount of the tax for persons dying on or after January
1, 2001, but before January 1, 2002; or the lesser of thirteen thousand nine hundred
dollars or the amount of the tax for persons dying on or after January 1, 2002.
Frequently Asked Questions About Ohio § 5731.02
What does Ohio Revised Code § 5731.02 cover?
Section 5731.02 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 § 5731.02?
A common citation format is "Ohio Revised Code § 5731.02" (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 § 5731.02 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.