Legal Resources - Tax Rules

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.


Estate Tax

Rule No.


5703-21-01 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
5703-21-02 Postponement of payment of estate tax attributable to reversionary or remainder interests.  last revised 10-11-76
5703-21-03 Election notification and annual report for qualified farm property.  last revised 4-17-84
5703-21-04 Estate tax: extensions of time for payment for undue hardship.  last revised 1-20-87