Ohio § 5731.19
Full text of Ohio Ohio Revised Code § 5731.19, with citation guidance and answers to common questions.
§ 5731.19.
(A) A tax is hereby levied upon the transfer of so much of the taxable estate of every
person dying on or after July 1, 1968, and before January 1, 2013, who, at the time
of death, was not a resident of this state, as consists of real property situated
in this state, tangible personal property having an actual situs in this state, and
intangible personal property employed in carrying on a business within this state
unless exempted from tax under the provisions of section 5731.34 of the Revised Code . (B) The amount of the tax on such real and tangible personal property shall be determined
as follows: (1) Determine the amount of tax which would be payable under Chapter 5731. of the Revised
Code if the decedent had died a resident of this state with all the decedent's property
situated or located within this state; (2) Multiply the tax so determined by a fraction, the denominator of which shall be the
value of the gross estate wherever situated and the numerator of which shall be the
said gross estate value of the real property situated and the tangible personal property
having an actual situs in this state and intangible personal property employed in
carrying on a business within this state and not exempted from tax under section 5731.34 of the Revised Code . The product shall be the amount of tax payable to this state. (C) In addition to the tax levied by division (A) of this section, an additional tax
is hereby levied on such real and tangible personal property determined as follows: (1) Determine the amount of tax which would be payable under division (A) of section 5731.18 of the Revised Code , if the decedent had died a resident of this state with all the decedent's property
situated or located within this state; (2) Multiply the tax so determined by a fraction, the denominator of which shall be the
value of the gross estate wherever situated and the numerator of which shall be the
said gross estate value of the real property situated and the tangible property having
an actual situs in this state and intangible personal property employed in carrying
on a business within this state and not exempted from tax under section 5731.34 of the Revised Code . The product so derived shall be credited with the amount of the tax determined under
division (B) of this section.
Frequently Asked Questions About Ohio § 5731.19
What does Ohio Revised Code § 5731.19 cover?
Section 5731.19 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 § 5731.19?
A common citation format is "Ohio Revised Code § 5731.19" (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 § 5731.19 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.