Ohio § 5731.18
Full text of Ohio Ohio Revised Code § 5731.18, with citation guidance and answers to common questions.
§ 5731.18.
(A) In addition to the tax levied by section 5731.02 of the Revised Code , a tax is hereby levied upon the transfer of the estate of every person dying on
or after July 1, 1968, who, at the time of death was a resident of this state, in
an amount equal to the maximum credit allowable by subtitle B, Chapter 11 of the Internal
Revenue Code, for any taxes paid to any state. (B) The tax levied on any estate under this section shall be credited with the amount
of the tax levied under section 5731.02 of the Revised Code and with the amount of any estate, inheritance, legacy, or succession taxes actually
paid to any state or territory of the United States or to the District of Columbia
on any property included in the decedent's gross estate for federal estate tax purposes. (C) The additional tax levied under this section shall be administered, collected, and
paid as provided in section 5731.24 of the Revised Code .
Frequently Asked Questions About Ohio § 5731.18
What does Ohio Revised Code § 5731.18 cover?
Section 5731.18 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 § 5731.18?
A common citation format is "Ohio Revised Code § 5731.18" (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 § 5731.18 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.