Ohio Code § 5731.19
Ohio Code § 5731.19. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.19.
(A) A tax is hereby levied upon the transfer of so much of the taxable estate of every
person dying on or after July 1, 1968, and before January 1, 2013, who, at the time
of death, was not a resident of this state, as consists of real property situated
in this state, tangible personal property having an actual situs in this state, and
intangible personal property employed in carrying on a business within this state
unless exempted from tax under the provisions of section 5731.34 of the Revised Code . (B) The amount of the tax on such real and tangible personal property shall be determined
as follows: (1) Determine the amount of tax which would be payable under Chapter 5731. of the Revised
Code if the decedent had died a resident of this state with all the decedent's property
situated or located within this state; (2) Multiply the tax so determined by a fraction, the denominator of which shall be the
value of the gross estate wherever situated and the numerator of which shall be the
said gross estate value of the real property situated and the tangible personal property
having an actual situs in this state and intangible personal property employed in
carrying on a business within this state and not exempted from tax under section 5731.34 of the Revised Code . The product shall be the amount of tax payable to this state. (C) In addition to the tax levied by division (A) of this section, an additional tax
is hereby levied on such real and tangible personal property determined as follows: (1) Determine the amount of tax which would be payable under division (A) of section 5731.18 of the Revised Code , if the decedent had died a resident of this state with all the decedent's property
situated or located within this state; (2) Multiply the tax so determined by a fraction, the denominator of which shall be the
value of the gross estate wherever situated and the numerator of which shall be the
said gross estate value of the real property situated and the tangible property having
an actual situs in this state and intangible personal property employed in carrying
on a business within this state and not exempted from tax under section 5731.34 of the Revised Code . The product so derived shall be credited with the amount of the tax determined under
division (B) of this section.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.19
- 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 § 5731.19?
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 § 5731.19 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 § 5731.19 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?
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