Ohio Code § 2113.88
Ohio Code § 2113.88. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2113.88.
(A) The fiduciary may withhold from any property distributable to any person interested
in the estate the amount of tax attributable to the person's interest. If the property in possession of the fiduciary and distributable to any person interested
in the estate is insufficient to satisfy the proportionate amount of the tax determined
to be due from that person, the fiduciary may recover the deficiency from that person. If the property is not in the possession of the fiduciary, the fiduciary may recover
from any person interested in the estate the amount of the tax apportioned to that
person in accordance with this section by filing a complaint to recover the tax in
the probate court that has jurisdiction of the administration of the estate. (B) If the property held by the fiduciary is distributed prior to final apportionment
of the tax, the distributee shall provide a bond or other security for the apportionment
liability in the form and amount prescribed by the fiduciary, with the approval of
the probate court that has jurisdiction of the administration of the estate.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2113.88
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 2113.88?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 2113.88 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 2113.88 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.