Ohio § 5731.36
Full text of Ohio Ohio Revised Code § 5731.36, with citation guidance and answers to common questions.
§ 5731.36.
(A) The official or body charged with the administration of the estate of 1 other death tax laws of the domiciliary state of a nonresident decedent is deemed
a creditor of the decedent and may sue in the courts of this state and enforce any
claim for taxes, penalties, and interest due to that state or a political subdivision
of that state. This section applies to the estate of a decedent not domiciled in this state only
if the laws of his domicile state contain a provision, of any nature, by which this
state is given reasonable assurance of the collection of its estate and other death
taxes, interest, and penalties from the estates of decedents dying domiciled in this
state. (B) This section does not apply to the generation-skipping tax levied by division (B) of section 5731.181 of the Revised Code . (C) This section shall be liberally construed in order to ensure that the state of domicile
of a decedent receives any estate or other death taxes, interest, and penalties due
it from the decedent's estate. (D) As used in this section, “ state ” includes any state or territory of the United States, the District of Columbia,
and Canada or any province of Canada. 1
So in original; 1990 H 286. Should this read “or”?
Frequently Asked Questions About Ohio § 5731.36
What does Ohio Revised Code § 5731.36 cover?
Section 5731.36 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 § 5731.36?
A common citation format is "Ohio Revised Code § 5731.36" (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 § 5731.36 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.