us-oh/stat
Ohio Rev. Code § 5731.36
Enforcing claims for foreign estate taxes
# (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.
Source: view the official text
In this chapter (40 sections)
- 5731.14 · Determining taxable estate
- 5731.15 · General deductions
- 5731.16 · Deductions - funeral and administration expenses, and debts
- 5731.17 · Deductions - charitable bequests and transfers
- 5731.18 · Additional estate tax transfer of estate
- 5731.19 · Estate tax on nonresidents
- 5731.21 · Filing estate tax return
- 5731.22 · Failing to file timely return or underpayment due to fraud
- 5731.23 · Tax due and payable 9 months after date of death - interest
- 5731.24 · Due date for additional tax return and payment
- 5731.25 · Extensions
- 5731.26 · Tax commissioner - powers and duties
- 5731.27 · Certificate of determination of final estate tax liability
- 5731.28 · Claims for refund
- 5731.30 · Filing exceptions to tax commissioner's final determination…
- 5731.31 · Probate court jurisdiction
- 5731.32 · Appeal from final order of probate court
- 5731.33 · Receipt for payment
- 5731.34 · Transfers of intangible personal property
- 5731.35 · Foreign estate tax
- 5731.36 · Enforcing claims for foreign estate taxes
- 5731.37 · Taxes are lien on property
- 5731.38 · Statute of limitations
- 5731.39 · Written consent of tax commissioner to transfer of assets
- 5731.40 · No consent of tax commissioner to transfer of assets of…
- 5731.41 · Appointment of enforcement agents
- 5731.42 · Collecting unpaid tax
- 5731.43 · Representing state, tax commissioner and county auditor
- 5731.44 · Deputies of auditor
- 5731.45 · Duties of county treasurer
- 5731.46 · Fees of sheriff and other officers
- 5731.47 · Payment of fees of officers and expenses of county auditor
- 5731.48 · Distributing tax revenue
- 5731.49 · Determining tax revenues due political subdivisions
- 5731.50 · Determining origin of tax on transfer of realty and tangible…
- 5731.51 · Determining origin of tax on transfer of personalty not…
- 5731.90 · Confidentiality
- 5731.99 · Penalty
- 5731.131 · Value of gross estate includes income interest for life…
- 5731.161 · Deductions - estate of transferee spouse