Ohio Code § 5731.31
Ohio Code § 5731.31. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.31.
The probate court of the county has jurisdiction to determine all questions concerning
the administration of the taxes levied by this chapter, and all questions concerning
the proper determination of the amount of such taxes or penalties upon exceptions
filed as provided in section 5731.30 of the Revised Code . Such jurisdiction shall exist not only as to the transfer of property which would
otherwise invoke the jurisdiction of such court, but shall extend to all cases covered
by this chapter, so that all transfers, taxable under this chapter, whether made under
the last will and testament of the decedent or otherwise, shall be within such jurisdiction.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.31
- 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 § 5731.31?
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 § 5731.31 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 § 5731.31 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Statutes are amended, repealed, and renumbered every session.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.