For purposes of the tax levied by section 5731.02 of the Revised Code, the value of the taxable estate shall be determined by deducting from the value of the gross estate deductions provided for in sections 5731.15 to 5731.17 of the Revised Code.
Cite as R.C. § 5731.14
History. Effective Date: 09-29-2000; 06-30-2005