| Section 5731.01. Estate tax definitions |
| Section 5731.011. Value of qualified farm property |
| Section 5731.02. Rate of tax - credit |
| Section 5731.03. Value of gross estate |
| Section 5731.04. Value of gross estate includes interest of surviving spouse |
| Section 5731.05. Value of gross estate includes transfers in contemplation of death |
| Section 5731.06. Value of gross estate includes transfers with retention of life estate or power of appointment |
| Section 5731.07. Value of gross estate includes transfers conditioned on survivorship or reversionary interest |
| Section 5731.08. Value of gross estate includes transfers subject to power to alter, amend, revoke, or terminate |
| Section 5731.09. Value of gross estate includes annuity |
| Section 5731.10. Value of gross estate includes joint and survivorship property |
| Section 5731.11. Value of gross estate includes interests subject to general power of appointment |
| Section 5731.12. Value of gross estate includes insurance payable to estate |
| Section 5731.13. Value of gross estate includes transfers for less than adequate consideration |
| Section 5731.131. Value of gross estate includes income interest for life where marital deduction allowable |
| Section 5731.14. Determining taxable estate |
| Section 5731.15. General deductions |
| Section 5731.16. Deductions - funeral and administration expenses, and debts |
| Section 5731.161. Deductions - estate of transferee spouse |
| Section 5731.17. Deductions - charitable bequests and transfers |
| Section 5731.18. Additional estate tax transfer of estate |
| Section 5731.181. Additional tax on generation-skipping transfer |
| Section 5731.19. Estate tax on nonresidents |
| Section 5731.20. [Repealed] |
| Section 5731.21. Filing estate tax return |
| Section 5731.22. Failing to file timely return or underpayment due to fraud |
| Section 5731.23. Tax due and paybale 9 months after date of death - interest |
| Section 5731.231. [Repealed] |
| Section 5731.24. Due date for additional tax return and payment |
| Section 5731.25. Extensions |
| Section 5731.26. Tax commissioner - powers and duties |
| Section 5731.27. Certificate of determination of final estate tax liability |
| Section 5731.28. Claims for refund |
| Section 5731.29. [Repealed] |
| Section 5731.30. Filing exceptions to tax commissioner's final determination of taxes with probate court |
| Section 5731.301. [Repealed] |
| Section 5731.31. Probate court jurisdiction |
| Section 5731.32. Appeal from final order of probate court |
| Section 5731.33. Receipt for payment |
| Section 5731.34. Transfers of intangible personal property |
| Section 5731.35. Foreign estate tax |
| Section 5731.36. Enforcing claims for foreign estate taxes |
| Section 5731.37. Taxes are lien on property |
| Section 5731.38. Statute of limitations |
| Section 5731.39. Written consent of tax commissioner to transfer of assets |
| Section 5731.40. No consent of tax commissioner to transfer of assets of nonresident decedents |
| Section 5731.41. Appointment of enforcement agents |
| Section 5731.42. Collecting unpaid tax |
| Section 5731.43. Representing state, tax commissioner and county auditor |
| Section 5731.44. Deputies of auditor |
| Section 5731.45. Duties of county treasurer |
| Section 5731.46. Fees of sheriff and other officers |
| Section 5731.47. Payment of fees of officers and expenses of county auditor |
| Section 5731.48. Distributing tax revenue |
| Section 5731.49. Determining tax revenues due political subdivisions |
| Section 5731.50. Determining origin of tax on transfer of realty and tangible personalty located in state |
| Section 5731.51. Determining origin of tax on transfer of personalty not located in state |
| Section 5731.90. Confidentiality |
| Section 5731.99. Penalty |