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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 2113.89 | Action to recover 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:
March 23, 1981
Latest Legislation:
Senate Bill 317 - 113th General Assembly
PDF:
Download Authenticated PDF
 

The fiduciary is not required to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to the person until three months after the final determination of the tax. A fiduciary who institutes a suit or proceedings within the three-month period shall not be subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but after that time became uncollectible. If, after making a reasonable attempt to collect the tax, the fiduciary cannot collect from any person interested in the estate the amount of the tax apportioned to that person, the amount not recoverable shall be equitably apportioned among the other persons interested in the estate who are subject to apportionment.

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