Ohio Code § 5731.02
Ohio Code § 5731.02. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.02.
(A) A tax is hereby levied on the transfer of the taxable estate, determined as provided
in section 5731.14 of the Revised Code , of every person dying on or after July 1, 1968, and before January 1, 2013, who
at the time of death was a resident of this state, as follows: If the taxable estate is: The tax shall be: Not over $40,000 2% of the taxable estate Over $40,000 but not over $100,000 $800 plus 3% of the excess over $40,000 Over $100,000 but not over $200,000 $2,600 plus 4% of the excess over $100,000 Over $200,000 but not over $300,000 $6,600 plus 5% of the excess over $200,000 Over $300,000 but not over $500,000 $11,600 plus 6% of the excess over $300,000 Over $500,000 $23,600 plus 7% of the excess over $500,000. (B) A credit shall be allowed against the tax imposed by division (A) of this section
equal to the lesser of five hundred dollars or the amount of the tax for persons dying
on or after July 1, 1968, but before January 1, 2001; the lesser of six thousand
six hundred dollars or the amount of the tax for persons dying on or after January
1, 2001, but before January 1, 2002; or the lesser of thirteen thousand nine hundred
dollars or the amount of the tax for persons dying on or after January 1, 2002.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.02
- 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 § 5731.02?
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 § 5731.02 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 § 5731.02 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Statutes are amended, repealed, and renumbered every session.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.
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