Ohio Code § 5731.24
Ohio Code § 5731.24. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.24.
Except as provided in division (D) of section 5731.21 of the Revised Code , if an additional tax prescribed by section 5731.18 of the Revised Code is due, the executor, administrator, or other person required to file the estate
tax return, within sixty days after the date of the final determination of the federal
estate tax liability, shall file an additional tax return, in the form prescribed
by the tax commissioner, in the same manner as is prescribed for the filing of the
estate tax return. Subject to division (A) of section 5731.25 of the Revised Code or any other statute extending the time for payment of an estate tax, the additional
tax shall be paid, without notice or demand by the tax commissioner, with the return,
and shall be charged and collected in the same manner as the estate tax, except that
no interest shall accrue until sixty days after the date of the final determination
of the federal estate tax liability.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.24
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
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Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
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Common questions
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What subject does Ohio Revised Code § 5731.24 address?
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