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Ohio Revised Code

Ohio Rev. Code § 2113.85 (2026)

Apportionment of tax definitions

✓ current as of May 2026
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Effective:
January 13, 2012
Latest Legislation:
Senate Bill 124 - 129th General Assembly
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As used in sections 2113.85 to 2113.90 of the Revised Code:

(A) "Estate" means the gross estate of a decedent who is domiciled in this state, as determined for federal estate tax purposes under Subtitle B of the Internal Revenue Code of 1954, 26 U.S.C. 2001, as amended, for Ohio estate tax purposes under Chapter 5731. of the Revised Code, and for estate tax purposes of any other jurisdiction that imposes a tax on the transfer of property by a decedent who is domiciled in this state.

(B) "Person interested in the estate" means any person who is entitled to receive, or who has received, any property or property interest included in the decedent's estate. A "person interested in the estate" includes, but is not limited to, a personal representative, guardian, or trustee. A "person interested in the estate" does not include a creditor of the decedent or of the decedent's estate.

(C) "Tax" means the federal estate tax determined under Subtitle B of the Internal Revenue Code of 1954, 26 U.S.C. 2001, as amended, an Ohio estate tax determined under Chapter 5731. of the Revised Code, and the estate tax determined by any other jurisdiction that imposes a tax on the transfer of property by a decedent who is domiciled in this state.

(D) "Fiduciary" means an executor, administrator, or other person who, by virtue of representing the decedent's estate, is required to pay the tax.
Notes of Decisions
Cited in 3 cases, 1986–1989 · leading case: In Re Est. of Drosos, 575 N.E.2d 495 (Ohio Ct. App. 1989).
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In Re Est. of Drosos, 575 N.E.2d 495 (Ohio Ct. App. 1989). “) The phrase “persons interested in an estate” is defined at R.C. 2113.85(B), which provides in pertinent part: *297 “(B) ‘Person interested in the estate’ means any person who is entitled to receive, or who has received, any property or property interest included in the…”
Boerstler v. Andrews, 506 N.E.2d 279 (Ohio Ct. App. 1986). “ct to apportionment under division (A) of this section or if none of the residuary estate is subject to apportionment under this section, all or any part of the tax that cannot be apportioned under division (B)(1) of this section shall be charged to and paid by each person’s…”
In re Est. of Finke, 508 N.E.2d 158 (Ohio 1987). · cites it 4× “The answer to this question is determinative of the main issue in this case, which is whether the taxes attributable to these gifts may be divided among the inter vivos donees under the Ohio Tax Apportionment Act, former R.C. 2113.85 et seq. (138 Ohio Laws, Part I, 1130, 1142 et…”
— Ohio Rev. Code § 2113.85(A) — 1 case
In re Est. of Finke, 508 N.E.2d 158 (Ohio 1987). “The answer to this question is determinative of the main issue in this case, which is whether the taxes attributable to these gifts may be divided among the inter vivos donees under the Ohio Tax Apportionment Act, former R.C. 2113.85 et seq. (138 Ohio Laws, Part I, 1130, 1142 et…”
— Ohio Rev. Code § 2113.85(B) — 2 cases
In Re Est. of Drosos, 575 N.E.2d 495 (Ohio Ct. App. 1989). “) The phrase “persons interested in an estate” is defined at R.C. 2113.85(B), which provides in pertinent part: *297 “(B) ‘Person interested in the estate’ means any person who is entitled to receive, or who has received, any property or property interest included in the…”
In re Est. of Finke, 508 N.E.2d 158 (Ohio 1987). “The answer to this question is determinative of the main issue in this case, which is whether the taxes attributable to these gifts may be divided among the inter vivos donees under the Ohio Tax Apportionment Act, former R.C. 2113.85 et seq. (138 Ohio Laws, Part I, 1130, 1142 et…”
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