Ohio Code § 5731.18
Ohio Code § 5731.18. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.18.
(A) In addition to the tax levied by section 5731.02 of the Revised Code , a tax is hereby levied upon the transfer of the estate of every person dying on
or after July 1, 1968, who, at the time of death was a resident of this state, in
an amount equal to the maximum credit allowable by subtitle B, Chapter 11 of the Internal
Revenue Code, for any taxes paid to any state. (B) The tax levied on any estate under this section shall be credited with the amount
of the tax levied under section 5731.02 of the Revised Code and with the amount of any estate, inheritance, legacy, or succession taxes actually
paid to any state or territory of the United States or to the District of Columbia
on any property included in the decedent's gross estate for federal estate tax purposes. (C) The additional tax levied under this section shall be administered, collected, and
paid as provided in section 5731.24 of the Revised Code .
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.18
- 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 § 5731.18?
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 § 5731.18 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 § 5731.18 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Statutes are amended, repealed, and renumbered every session.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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