Section 2113.75 | Foreign Executor or Administrator May Prosecute Suit in This State.
Effective: January 13, 2012 Latest Legislation: Senate Bill 124 – 129th General Assembly An executor or administrator appointed in any other state or country may commence and prosecute an action or proceeding in any court in this state, in the capacity as executor or administrator, in the same manner and under the same restrictions as […]
Section 2113.81 | Holding Money and Property in Trust for Safe Keeping for Nonresidents of United States.
Effective: January 13, 2012 Latest Legislation: Senate Bill 124 – 129th General Assembly If it appears that a legatee or a distributee, or a beneficiary of a trust not residing within the United States or its territories will not have the benefit, use, or control of the money or other property due the legatee or […]
Section 2113.82 | Orders to Pay Money and Property Held in Trust for Safe Keeping for Nonresidents of United States.
Effective: January 13, 2012 Latest Legislation: Senate Bill 124 – 129th General Assembly When a person entitled to money or other property invested or turned into the county treasurer or to a trustee under section 2113.81 of the Revised Code satisfies the probate court of the person’s right to receive it, the court shall order […]
Section 2113.85 | Apportionment of Tax Definitions.
Effective: January 13, 2012 Latest Legislation: Senate Bill 124 – 129th General Assembly As used in sections 2113.85 to 2113.90 of the Revised Code: (A) “Estate” means the gross estate of a decedent who is domiciled in this state, as determined for federal estate tax purposes under Subtitle B of the Internal Revenue Code of […]
Section 2113.86 | Apportionment of Taxes.
Effective: April 6, 2017 Latest Legislation: House Bill 432 – 131st General Assembly (A) Unless a will or another governing instrument otherwise provides, and except as otherwise provided in this section, a tax shall be apportioned equitably in accordance with the provisions of this section among all persons interested in an estate in proportion to […]
Section 2113.861 | Apportionment of Generation-Skipping Tax.
Effective: January 1, 2007 Latest Legislation: House Bill 416 – 126th General Assembly Except as provided in section 5815.27 of the Revised Code, the generation-skipping transfer tax imposed by Chapter 13 of subtitle B of the Internal Revenue Code of 1986, 100 Stat. 2718, 26 U.S.C. 2601-2624, as amended, and the generation-skipping tax levied by […]
Section 2113.87 | Requesting Court to Determine Apportionment of Tax.
Effective: January 13, 2012 Latest Legislation: Senate Bill 124 – 129th General Assembly (A) The fiduciary, or any person interested in the estate who objects to the manner of apportionment of a tax, may apply to the court that has jurisdiction of the estate and request the court to determine the apportionment of the tax. […]
Section 2113.88 | Withholding or Recovering Amount of Tax.
Effective: January 13, 2012 Latest Legislation: Senate Bill 124 – 129th General Assembly (A) The fiduciary may withhold from any property distributable to any person interested in the estate the amount of tax attributable to the person’s interest. If the property in possession of the fiduciary and distributable to any person interested in the estate […]
Section 2113.89 | Action to Recover Tax.
Effective: March 23, 1981 Latest Legislation: Senate Bill 317 – 113th General Assembly The fiduciary is not required to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until three months after the final determination of the tax. A fiduciary who […]
Section 2113.90 | Action by Foreign Fiduciary or Obligated Person.
Effective: March 23, 1981 Latest Legislation: Senate Bill 317 – 113th General Assembly (A) A fiduciary who is acting in another state or a person required to pay the tax who is domiciled in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal […]