Ohio Code § 5731.34
Ohio Code § 5731.34. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.34.
No estate or additional tax shall be imposed upon any transfer of intangible personal
property by or from a person who was not legally domiciled in this state at the time
of his death, or by reason of the death of such a person, whether such person was
the legal or the beneficial owner of such property, and whether or not such property
was held for him in this state or elsewhere by another, in trust or otherwise, unless
such property was employed by such nonresident in carrying on business within this
state. No estate or additional tax shall be imposed upon the transfer of intangible personal
property in any case if the laws of the state, territory, or country of domicile of
the transferor at the time of his death contained a reciprocal exemption provision
under which nonresidents were exempted from transfer or death taxes of every character
on personal property, except tangible personal property having an actual situs therein,
if the state, territory, or country of domicile of such nonresident allowed a similar
exemption to residents of the state, territory, or country of domicile of such transferor.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.34
- 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 § 5731.34?
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 § 5731.34 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 § 5731.34 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Statutes are amended, repealed, and renumbered every session.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.