Ohio § 5731.33
Full text of Ohio Ohio Revised Code § 5731.33, with citation guidance and answers to common questions.
§ 5731.33.
(A)(1) Upon the payment of 1 the county treasurer of any tax due under this chapter, the treasurer shall issue
a receipt for the payment in triplicate. He shall deliver one copy to the person paying the taxes, and he immediately shall
send the original receipt to the tax commissioner, who shall certify the original
receipt and immediately transmit it to the probate court for the county in which the
return has been filed if there is an administration of or other proceedings in the
decedent's estate. (2) Upon the payment to a county treasurer of all estate taxes due under section 5731.02 or division (A) of section 5731.19 of the Revised Code with respect to a particular decedent's estate, the treasurer, in order to assist
the county auditor in performing his responsibility under division (A)(4)(b) of section 5731.21 of the Revised Code , also shall notify the auditor, in writing, of the full payment of those taxes. (B) An executor, administrator, or testamentary trustee is not entitled to credits in
his accounts and is not entitled to be discharged from liability for taxes due under
this chapter, and the estate under his control shall not be distributed, unless a
certified receipt has been filed with the probate court as described in division (A)(1)
of this section. (C) Any person, upon the payment of one dollar to a county treasurer issuing a receipt
as described in division (A)(1) of this section, shall be entitled to a duplicate
receipt, executed in the same manner as the original receipt. 1
Prior and current versions differ; although no amendment to this language was indicated
in 1990 H 286, “of” appeared as “to” in 1986 H 139.
Frequently Asked Questions About Ohio § 5731.33
What does Ohio Revised Code § 5731.33 cover?
Section 5731.33 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 § 5731.33?
A common citation format is "Ohio Revised Code § 5731.33" (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 § 5731.33 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.