Ohio Code § 2113.90
Ohio Code § 2113.90. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 2113.90.
(A) A fiduciary who is acting in another state or a person required to pay the tax who
is domiciled in another state may institute an action in the courts of this state
and may recover a proportionate amount of the federal estate tax determined under
Subtitle B of the “Internal Revenue Code of 1954,” 68 Stat. 373, 26 U.S.C.A. 2001 , as amended, of an estate tax payable to another state, or of a death duty by a decedent's
estate to another state, from a person interested in the estate who is either domiciled
in this state or who owns property in this state subject to attachment or execution. For the purposes of the action brought pursuant to this section, the determination
of apportionment by the court that has jurisdiction of the administration of the decedent's
estate in the other state shall be prima-facie correct. (B) This section applies only if either of the following apply: (1) The other state affords a remedy substantially similar to that afforded in division
(A) of this section; (2) With respect to the federal estate tax, if apportionment is authorized by the congress
of the United States.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 2113.90
- 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 § 2113.90?
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 § 2113.90 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 § 2113.90 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Statutes are amended, repealed, and renumbered every session.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.