reglab/housing_qa huggingface dataset:
Ohio Rev Code § 5731.27 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.27 | Certificate of Determination of Final Estate Tax Liability.

Effective: July 24, 1986|Latest Legislation:  House Bill 139 - 116th General Assembly|(A) The tax commissioner shall, if he determines that a return indicating that a tax is due is correct as filed, issue a certificate of determination of final estate tax liability showing the amount of such liability, if any, in triplicate, one copy of which shall be sent by regular mail to the person filing the return, one copy of which shall be sent to the county auditor for the county in which the return was filed, and one copy of which shall be sent to the probate court of the county in which the return was filed if there is an administration of or other proceedings in the decedent's estate.(B) The tax commissioner, if he determines a deficiency or refund of tax or penalty addition to tax, shall issue his certificate of determination stating the adjusted amount of the tax due and the amount of any refund, deficiency, or penalty. Such certificate also shall state whether or not any portion of the tax liability has been reserved for later determination in accordance with division (C) of section 5731.26 of the Revised Code. Such certificate shall be issued in triplicate, one copy of which shall be sent by certified mail, return receipt requested, to the person filing the return, or to the person required to file the return if no such return was filed, one copy of which shall be sent to the county auditor for the county in which the return was filed or was required to be filed, and one copy of which shall be sent to the probate court for the county in which the return was filed or required to be filed if there will be an administration of or other proceedings in the decedent's estate. The person required to file the return, or any interested party, shall have sixty days from the date of receipt of such certificate by the person required to file the return within which to file exceptions to such determination as provided in section 5731.30 of the Revised Code.(C) The county auditor, if no exceptions have been filed within the time specified in division (B) of this section, or if the right to file exceptions has been waived by all interested parties by written waivers filed with the county auditor, shall:(1) If the certificate of determination is for a refund, draw his warrant for the proper amount of the refund and interest on it, which warrant shall be paid by the county treasurer out of any money in his possession to the credit of estate taxes;(2) If the certificate of determination is for a deficiency or penalty, make a charge based upon such determination, and certify a duplicate of it to the county treasurer, who shall collect, subject to division (A) of section 5731.25 of the Revised Code or any other statute extending the time for payment of an estate tax, the deficiency or penalty so charged.
Ohio Rev Code § 5731.28 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.28 | Claims for Refund.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|If any debts deductible under section 5731.16 of the Revised Code are proved against the gross estate after the tax levied by section 5731.02 or division (A) of section 5731.19 of the Revised Code has been determined, or if the determination of taxes so made is erroneous due to a mistake of fact or law, a claim for refund of tax may be filed by an executor, administrator, trustee, person in possession of property subject to tax, or any transferee thereof, within three years from the time the return was required to be filed (determined without regard to any extension of time for filing) or before January 1, 2022, whichever is earlier, in the form prescribed by the tax commissioner. The claim for refund shall be filed in the same manner as is prescribed for the filing of a return in section 5731.21 of the Revised Code and the determination of its correctness shall be made in the same manner as is provided for in the case of the return itself. Last updated July 23, 2021 at 8:13 AM
Ohio Rev Code § 5731.30 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.30 | Filing Exceptions to Tax Commissioner's Final Determination of Taxes With Probate Court.

Effective: July 24, 1986|Latest Legislation:  House Bill 139 - 116th General Assembly|The tax commissioner, the person required to file the return, or any interested party may file exceptions in writing to the tax commissioner's final determination of taxes, with the probate court of the county. Exceptions shall be filed within sixty days from the receipt of the certificate of determination issued by the tax commissioner, stating the grounds upon which such exceptions are taken. The court shall, by order, fix a time, not less than ten days thereafter, for the hearing of such exceptions, and shall give such notice of that hearing as it considers necessary, provided, that a copy of such notice and of such exceptions shall be forthwith mailed to the tax commissioner. Upon the hearing of such exceptions, the court may make a just and proper order. No costs shall be allowed by the court on such exceptions.In a like manner, exceptions may be filed to the disallowance or partial disallowance of any claim for refund of taxes filed pursuant to section 5731.28 of the Revised Code.Upon redetermination of taxes pursuant to this section, if no appeal is taken from the redetermination, the tax commissioner shall issue his certificate of determination of taxes reflecting the corrected determination in the same manner as is provided in section 5731.27 of the Revised Code.
Ohio Rev Code § 5731.31 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.31 | Probate Court Jurisdiction.

Effective: July 24, 1986|Latest Legislation:  House Bill 139 - 116th General Assembly|The probate court of the county has jurisdiction to determine all questions concerning the administration of the taxes levied by this chapter, and all questions concerning the proper determination of the amount of such taxes or penalties upon exceptions filed as provided in section 5731.30 of the Revised Code. Such jurisdiction shall exist not only as to the transfer of property which would otherwise invoke the jurisdiction of such court, but shall extend to all cases covered by this chapter, so that all transfers, taxable under this chapter, whether made under the last will and testament of the decedent or otherwise, shall be within such jurisdiction.
Ohio Rev Code § 5731.32 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.32 | Appeal From Final Order of Probate Court.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|An appeal may be taken by any party, including the tax commissioner, from the final order of the probate court under section 5731.30 of the Revised Code in the manner provided by law for appeals from orders of the probate court in other cases. An appeal by the tax commissioner may be perfected in the manner provided by law.Upon redetermination of taxes pursuant to this section, the tax commissioner shall issue his certificate of determination of taxes reflecting the corrected determination thereof in the same manner as is provided in section 5731.27 of the Revised Code.
Ohio Rev Code § 5731.33 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.33 | Receipt for Payment.

Effective: November 8, 1990|Latest Legislation:  House Bill 286 - 118th General Assembly|(A)(1) Upon the payment of TO the county treasurer of any tax due under this chapter, the treasurer shall issue a receipt for the payment in triplicate. He shall deliver one copy to the person paying the taxes, and he immediately shall send the original receipt to the tax commissioner, who shall certify the original receipt and immediately transmit it to the probate court for the county in which the return has been filed if there is an administration of or other proceedings in the decedent's estate.(2) Upon the payment to a county treasurer of all estate taxes due under section 5731.02 or division (A) of section 5731.19 of the Revised Code with respect to a particular decedent's estate, the treasurer, in order to assist the county auditor in performing his responsibility under division (A)(4)(b) of section 5731.21 of the Revised Code, also shall notify the auditor, in writing, of the full payment of those taxes.(B) An executor, administrator, or testamentary trustee is not entitled to credits in his accounts and is not entitled to be discharged from liability for taxes due under this chapter, and the estate under his control shall not be distributed, unless a certified receipt has been filed with the probate court as described in division (A)(1) of this section.(C) Any person, upon the payment of one dollar to a county treasurer issuing a receipt as described in division (A)(1) of this section, shall be entitled to a duplicate receipt, executed in the same manner as the original receipt.
Ohio Rev Code § 5731.34 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.34 | Transfers of Intangible Personal Property.

Effective: March 18, 1969|Latest Legislation:  House Bill 1 - 108th General Assembly|No estate or additional tax shall be imposed upon any transfer of intangible personal property by or from a person who was not legally domiciled in this state at the time of his death, or by reason of the death of such a person, whether such person was the legal or the beneficial owner of such property, and whether or not such property was held for him in this state or elsewhere by another, in trust or otherwise, unless such property was employed by such nonresident in carrying on business within this state. No estate or additional tax shall be imposed upon the transfer of intangible personal property in any case if the laws of the state, territory, or country of domicile of the transferor at the time of his death contained a reciprocal exemption provision under which nonresidents were exempted from transfer or death taxes of every character on personal property, except tangible personal property having an actual situs therein, if the state, territory, or country of domicile of such nonresident allowed a similar exemption to residents of the state, territory, or country of domicile of such transferor.
Ohio Rev Code § 5731.35 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.35 | Foreign Estate Tax.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|When a probate court or the tax commissioner determines or claims that a decedent was domiciled in this state at the date of decedent's death, and when the taxing authorities of another state, territory, or possession of the United States, or the District of Columbia, make a like claim on behalf of their state, territory, or possession of the United States, or the District of Columbia, the tax commissioner, with the approval of the probate court having jurisdiction of the estate, may enter into a written agreement or compromise with the taxing authorities of such other state, territory, or possession of the United States, or the District of Columbia, and the executor, administrator, or personal representatives of the estate, that a certain amount may be accepted in full satisfaction of any and all estate and additional taxes imposed under Chapter 5731. of the Revised Code, including any interest or penalties accruing to the date of the signing of the agreement. The agreement shall also fix the amount to be accepted by the taxing authorities of such other state, territory, or possession of the United States, or the District of Columbia, in full satisfaction of their inheritance, succession, and estate taxes. Unless the amount of the tax, so agreed upon, is paid within sixty days after the date of execution of the agreement, interest and penalties, as provided under Chapter 5731. of the Revised Code, shall thereafter accrue upon the amount fixed in the agreement, but the time between fifteen months from the date of decedent's death and the signing of such agreement, shall not be included in computing interest or penalties.
Ohio Rev Code § 5731.36 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.36 | Enforcing Claims for Foreign Estate Taxes.

Effective: November 8, 1990|Latest Legislation:  House Bill 286 - 118th General Assembly|(A) The official or body charged with the administration of the estate of other death tax laws of the domiciliary state of a nonresident decedent is deemed a creditor of the decedent and may sue in the courts of this state and enforce any claim for taxes, penalties, and interest due to that state or a political subdivision of that state. This section applies to the estate of a decedent not domiciled in this state only if the laws of his domicile state contain a provision, of any nature, by which this state is given reasonable assurance of the collection of its estate and other death taxes, interest, and penalties from the estates of decedents dying domiciled in this state.(B) This section does not apply to the generation-skipping tax levied by division (B) of section 5731.181 of the Revised Code.(C) This section shall be liberally construed in order to ensure that the state of domicile of a decedent receives any estate or other death taxes, interest, and penalties due it from the decedent's estate.(D) As used in this section, "state" includes any state or territory of the United States, the District of Columbia, and Canada or any province of Canada.
Ohio Rev Code § 5731.38 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.38 | Statute of Limitations.

Effective: March 20, 1972|Latest Legislation:  Senate Bill 186 - 109th General Assembly|No liability for the payment of taxes levied under Chapter 5731. of the Revised Code, including all interest and penalties thereon, may be determined as to the return required to be filed under section 5731.21 of the Revised Code, subsequent to three years after such return is filed, and as to the return required to be filed under section 5731.24 of the Revised Code, subsequent to three years after such return is filed. Any lien in realty created under Chapter 5731. of the Revised Code shall become void upon the expiration of ten years after the date of decedent's death.In the event there is litigation pending at the expiration of such three-year period for the determination or collection of any such tax, including interest or penalties thereon, the liability for the payment thereof continues until the expiration of one year after final determination of such litigation.
Ohio Rev Code § 5731.40 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.40 | No Consent of Tax Commissioner to Transfer of Assets of Nonresident Decedents.

Effective: October 1, 1996|Latest Legislation:  House Bill 391 - 121st General Assembly|The consent of the tax commissioner is not required in the case of the issuance, transfer, or delivery of any intangible personal property specified in section 5731.39 of the Revised Code, when the decedent is not domiciled in this state or when the intangible personal property is issued, transferred, or delivered to the surviving spouse of the decedent.In any action brought under section 5731.39 of the Revised Code, it shall be sufficient defense that the issuance, transfer, or delivery of the intangible personal property was made in good faith and without knowledge or circumstances sufficient to place the defendant on inquiry as to the domicile of the decedent or as to the identity of the surviving spouse of the decedent.
Ohio Rev Code § 5731.41 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.41 | Appointment of Enforcement Agents.

Effective: September 30, 2021|Latest Legislation:  House Bill 110 - 134th General Assembly|To enforce section 5731.39 of the Revised Code, and to administer Chapters 5713. and 4503. of the Revised Code the tax commissioner may appoint agents in the unclassified civil service who shall perform such duties as are prescribed by the commissioner. Such agents shall, as compensation, receive annually eight cents per capita for each full one thousand of the first twenty thousand of the population of the county and two cents per capita for each full one thousand over twenty thousand of the population of the county, as shown by the 2010 federal census, which shall be paid in equal monthly installments from the undivided inheritance or estate tax fund in the county treasury on the warrant of the county auditor or, if the balance of that fund is not sufficient to make such payments, from the county real estate assessment fund pursuant to division (B)(6) of section 325.31 of the Revised Code, any other provision of law to the contrary notwithstanding. The amount paid to any agent in the unclassified service for all of the duties performed under this section, as directed by the commissioner, shall not exceed three thousand nor be less than twelve hundred dollars in any calendar year. Last updated July 23, 2021 at 8:14 AM
Ohio Rev Code § 5731.42 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.42 | Collecting Unpaid Tax.

Effective: July 1, 1983|Latest Legislation:  House Bill 291 - 115th General Assembly|If, after the determination of any tax levied under this chapter, such tax remains unpaid, the tax commissioner shall notify the attorney general in writing of the nonpayment. The attorney general shall obtain from the tax commissioner a certified copy of the certificate of determination of the tax. Such certified copy of the certificate of determination of the tax shall be filed in the office of the clerk of the court of common pleas of the county, and the same proceedings shall be had with respect thereto as are provided by section 2329.04 of the Revised Code with respect to transcripts of judgments rendered by judges of the county courts, except that the attorney general shall not be required to pay the costs accruing at the time of filing the certified copy. The same effect shall be given to such certified copy of the certificate of determination of the tax for all purposes as is given to such transcripts of judgments of judges of the county courts filed in like manner. This section does not affect the date of the lien of such taxes on the property passing, or divest such lien before the payment of such tax in the event of failure to seek out execution within the period prescribed by section 2329.07 of the Revised Code.
Ohio Rev Code § 5731.43 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.43 | Representing State, Tax Commissioner and County Auditor.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|Section 5731.43. The attorney general, when requested by the tax commissioner, shall represent the state, the tax commissioner, and the county auditor in any proceedings under Chapter 5731. of the Revised Code. The tax commissioner, with the consent of the attorney general, may designate any attorney assigned to or employed by the estate tax division of the Department of Taxation to represent the tax commissioner, and no additional compensation shall be paid to any attorney so designated for services performed in such capacity.
Ohio Rev Code § 5731.44 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.44 | Deputies of Auditor.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|The county auditor may, and when directed by the tax commissioner shall, appoint such number of deputies as the tax commissioner prescribes for him, who shall be qualified to assist him in the performance of his duties under Chapter 5731. of the Revised Code.
Ohio Rev Code § 5731.45 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.45 | Duties of County Treasurer.

Effective: July 1, 1968|Latest Legislation:  Senate Bill 326 - 107th General Assembly|The tax commissioner may designate such of his examiners, experts, accountants, and other assistants as he deems necessary for the purpose of aiding in the administration of taxes levied under Chapter 5731. of the Revised Code; and the provisions of Chapter 5731. of the Revised Code shall be deemed a law which the tax commissioner is required to administer for the purposes of sections 5703.17 to 5703.37, inclusive, 5703.39, and 5703.41 of the Revised Code. The tax commissioner shall in the administration of the taxes levied under Chapter 5731. of the Revised Code see that the proceedings are instituted and carried to determination in all cases in which a tax is due.The tax commissioner may adopt and promulgate regulations not inconsistent with sections 5731.01 to 5731.52, inclusive, of the Revised Code.
Ohio Rev Code § 5731.46 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.46 | Fees of Sheriff and Other Officers.

Effective: September 29, 2017|Latest Legislation:  House Bill 49 - 132nd General Assembly|The county treasurer shall keep an account showing the amount of all taxes and interest received by the treasurer under Chapter 5731. of the Revised Code. On the twenty-fifth day of February of each year, the treasurer shall settle with the county auditor for all such taxes and interest so received in the preceding calendar year and not included in any prior settlement, showing for what estate, by whom, and when paid. At each such settlement the auditor shall allow to the treasurer and to the auditor, on the money so collected and accounted for by the auditor, their respective fees under section 319.54 or 321.27 of the Revised Code. The correctness thereof, together with a statement of the fees allowed at such settlement, and the fees and expenses allowed to the officers shall be certified by the auditor.
Ohio Rev Code § 5731.47 (2021)
2021 Ohio Revised Code|Title 57 | Taxation|Chapter 5731 | Estate Tax|Section 5731.47 | Payment of Fees of Officers and Expenses of County Auditor.

Effective: June 29, 2004|Latest Legislation:  Senate Bill 189 - 125th General Assembly|The fees of the sheriff or other officers for services performed under this chapter and the expenses of the county auditor shall be certified by the county auditor by a report filed with the tax commissioner. If the tax commissioner finds that those fees and expenses are correct and reasonable in amount, the tax commissioner shall indicate approval of the fees and expenses in writing to the county auditor. The county auditor shall pay those fees and expenses out of the undivided estate tax fund. The county auditor then shall deduct, from the amount required to be credited to each of the funds or boards of education listed or referred to in division (A) of section 5731.48 of the Revised Code, a pro rata share of the amount so paid. The pro rata share shall be computed on the basis of the proportions of the gross taxes levied and paid under this chapter that are required to be credited to the funds or boards of education listed or referred to under that section. The county auditor shall draw warrants payable from those taxes on the county treasurer in favor of the fee funds or officers personally entitled to the fees and expenses.