Tax Rules: Final: 5703-21
Final Tax Rules - Estate Tax
This web page is continuously updated by the Ohio Department
of Taxation to provide a list of all rules under Ohio
Administrative Code 5703. The posting of rules on this site
is for informational purposes and is believed to be accurate.
By posting rules on this site, neither the state of Ohio nor
the Ohio Department of Taxation assumes any liability for any
errors or omissions, or in any other respect. If you feel
there is an error or have a question regarding a rule, please
contact this Department's Office of Chief Counsel at (614)
466-6750.
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Estate Tax
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Rule No.
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Title
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5703-21-01
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Requirements for filing a preliminary notice, an estimate
of property, and estate tax return for a resident
decedent's nontaxable estate. last revised 9-15-76
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5703-21-02
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Postponement of payment of estate tax attributable to
reversionary or remainder interests. last revised
10-11-76
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5703-21-03
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Election notification and annual report for qualified
farm property. last revised 4-17-84
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5703-21-04
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Estate tax: extensions of time for payment for undue
hardship. last revised 1-20-87
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