Ohio Administrative Code
Title 5703 - Department of Taxation
Chapter 5703-21 - Estate Tax
- Section 5703-21-01 - Requirements for filing a preliminary notice, an estimate of property, and estate tax return for a resident decedent's nontaxable estate
- Section 5703-21-02 - Postponement of payment of estate tax attributable to reversionary or remainder interests
- Section 5703-21-03 - Election notification and annual report for qualified farm property
- Section 5703-21-04 - Estate tax: extensions of time for payment for undue hardship
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