Ohio § 5731.28
Full text of Ohio Ohio Revised Code § 5731.28, with citation guidance and answers to common questions.
§ 5731.28.
If any debts deductible under section 5731.16 of the Revised Code are proved against the gross estate after the tax levied by section 5731.02 or division (A) of section 5731.19 of the Revised Code has been determined, or if the determination of taxes so made is erroneous due to
a mistake of fact or law, a claim for refund of tax may be filed by an executor, administrator,
trustee, person in possession of property subject to tax, or any transferee thereof,
within three years from the time the return was required to be filed (determined without
regard to any extension of time for filing) or before January 1, 2022, whichever is
earlier, in the form prescribed by the tax commissioner. The claim for refund shall be filed in the same manner as is prescribed for the
filing of a return in section 5731.21 of the Revised Code and the determination of its correctness shall be made in the same manner as is provided
for in the case of the return itself.
Frequently Asked Questions About Ohio § 5731.28
What does Ohio Revised Code § 5731.28 cover?
Section 5731.28 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 § 5731.28?
A common citation format is "Ohio Revised Code § 5731.28" (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 § 5731.28 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.