Ohio Revised Code (Last Updated: January 27, 2016) |
Title 21. XXI COURTS - PROBATE - JUVENILE |
Chapter 2113. EXECUTORS AND ADMINISTRATORS - APPOINTMENT; POWERS; DUTIES |
Section 2113.861. Apportionment of generation-skipping tax
Latest version.
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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 division (B) of section 5731.181 of the Revised Code shall be apportioned in the manner described in section 2113.86 of the Revised Code.
Effective Date: 11-08-1990; 01-01-2007