Ohio Code § 2113.89
Ohio Code § 2113.89. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2113.89.
The fiduciary is not required to institute any suit or proceeding to recover from
any person interested in the estate the amount of the tax apportioned to the person
until three months after the final determination of the tax. A fiduciary who institutes a suit or proceedings within the three-month period shall
not be subject to any liability or surcharge because any portion of the tax apportioned
to any person interested in the estate was collectible at a time following the death
of the decedent but after that time became uncollectible. If, after making a reasonable attempt to collect the tax, the fiduciary cannot collect
from any person interested in the estate the amount of the tax apportioned to that
person, the amount not recoverable shall be equitably apportioned among the other
persons interested in the estate who are subject to apportionment.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2113.89
- 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 § 2113.89?
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 § 2113.89 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 § 2113.89 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Statutes are amended, repealed, and renumbered every session.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.