Ohio § 5731.51
Full text of Ohio Ohio Revised Code § 5731.51, with citation guidance and answers to common questions.
§ 5731.51.
The tax on the transfer of intangible property or tangible personal property not within
this state from a resident of this state shall be deemed to have originated in the
municipal corporation or township in which the decedent was domiciled. The municipal corporation or township in which the tax on the transfer of the intangible
property of a nonresident accruing under Chapter 5731. of the Revised Code shall be
deemed to have originated, shall be determined as follows: (A) As to bonds, notes, or other securities or assets, in the possession or in the control
or custody of a corporation, institution, or person in this state, such tax shall
be deemed to have originated in the municipal corporation or township in which such
corporation, institution, or person had the same in possession, control, or custody
at the time of the transfer. (B) As to money on deposit with any corporation, bank, institution, or person, such tax
shall be deemed to have originated in the municipal corporation or township in which
such corporation, bank or other institution had its principal place of business, or
in which such person resided at the time of such succession.
Frequently Asked Questions About Ohio § 5731.51
What does Ohio Revised Code § 5731.51 cover?
Section 5731.51 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 § 5731.51?
A common citation format is "Ohio Revised Code § 5731.51" (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 § 5731.51 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.