Section 2113.861 | Apportionment of generation-skipping tax.
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.
Available Versions of this Section
- January 1, 2007 – House Bill 416, 126th General Assembly [ View January 1, 2007 Version ]