Ohio Administrative Code (Last Updated: January 12, 2021) |
5703 Department of Taxation |
Chapter5703-21. Estate Tax |
5703-21-01. Requirements for filing a preliminary notice, an estimate of property, and estate tax return for a resident decedent's nontaxable estate |
5703-21-02. Postponement of payment of estate tax attributable to reversionary or remainder interests |
5703-21-03. Election notification and annual report for qualified farm property |
5703-21-04. Estate tax: extensions of time for payment for undue hardship |