Ohio Code § 2113.85

§ 2113.85.

As used in sections 2113.85 to 2113.90 of the Revised Code : (A) “ Estate ” means the gross estate of a decedent who is domiciled in this state, as determined

for federal estate tax purposes under Subtitle B of the Internal Revenue Code of 1954, 26 U.S.C. 2001 , as amended, for Ohio estate tax purposes under Chapter 5731. of the Revised Code,

and for estate tax purposes of any other jurisdiction that imposes a tax on the transfer

of property by a decedent who is domiciled in this state. (B) “ Person interested in the estate ” means any person who is entitled to receive, or who has received, any property or

property interest included in the decedent's estate.  A “ person interested in the estate ” includes, but is not limited to, a personal representative, guardian, or trustee.  A “ person interested in the estate ” does not include a creditor of the decedent or of the decedent's estate. (C) “ Tax ” means the federal estate tax determined under Subtitle B of the Internal Revenue

Code of 1954, 26 U.S.C. 2001 , as amended, an Ohio estate tax determined under Chapter 5731. of the Revised Code,

and the estate tax determined by any other jurisdiction that imposes a tax on the

transfer of property by a decedent who is domiciled in this state. (D) “ Fiduciary ” means an executor, administrator, or other person who, by virtue of representing

the decedent's estate, is required to pay the tax.