Ohio § 5731.34
Full text of Ohio Ohio Revised Code § 5731.34, with citation guidance and answers to common questions.
§ 5731.34.
No estate or additional tax shall be imposed upon any transfer of intangible personal
property by or from a person who was not legally domiciled in this state at the time
of his death, or by reason of the death of such a person, whether such person was
the legal or the beneficial owner of such property, and whether or not such property
was held for him in this state or elsewhere by another, in trust or otherwise, unless
such property was employed by such nonresident in carrying on business within this
state. No estate or additional tax shall be imposed upon the transfer of intangible personal
property in any case if the laws of the state, territory, or country of domicile of
the transferor at the time of his death contained a reciprocal exemption provision
under which nonresidents were exempted from transfer or death taxes of every character
on personal property, except tangible personal property having an actual situs therein,
if the state, territory, or country of domicile of such nonresident allowed a similar
exemption to residents of the state, territory, or country of domicile of such transferor.
Frequently Asked Questions About Ohio § 5731.34
What does Ohio Revised Code § 5731.34 cover?
Section 5731.34 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 § 5731.34?
A common citation format is "Ohio Revised Code § 5731.34" (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 § 5731.34 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.