Ohio Code § 5812.46
Ohio Code § 5812.46. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5812.46.
(A) A tax required to be paid by a trustee based on receipts allocated to income shall
be paid from income. (B) A tax required to be paid by a trustee based on receipts allocated to principal shall
be paid from principal, even if the tax is called an income tax by the taxing authority. (C) A tax required to be paid by a trustee on the trust's share of an entity's taxable
income shall be paid as follows: (1) From income, to the extent that receipts from the entity are allocated only to income; (2) From principal, to the extent that receipts from the entity are allocated only to
principal; (3) Proportionately from principal and income, to the extent that receipts from the entity
are allocated to both income and principal; (4) From principal, to the extent that the tax exceeds the total receipts from the entity. (D) After applying divisions (A) to (C) of this section, the trustee shall adjust income
or principal receipts to the extent that the trust's taxes are reduced because the
trust receives a deduction for payments made to a beneficiary.
Source: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5812.46
- 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 § 5812.46?
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 § 5812.46 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 § 5812.46 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Statutes are amended, repealed, and renumbered every session.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.