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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Section 2113.861 | Apportionment of generation-skipping tax.

Ohio Revised Code
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Title 21 Courts-Probate-Juvenile
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Chapter 2113 Executors And Administrators - Appointment; Powers; Duties
 
Effective:
January 1, 2007
Latest Legislation:
House Bill 416 - 126th General Assembly
PDF:
Download Authenticated PDF
 

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.

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