Ohio Rev. Code » Chapter 2113
Ohio Revised Code

Ohio Rev. Code § 2113.88 (2026)

Withholding or recovering amount of tax

✓ 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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(A) The fiduciary may withhold from any property distributable to any person interested in the estate the amount of tax attributable to the person's interest. If the property in possession of the fiduciary and distributable to any person interested in the estate is insufficient to satisfy the proportionate amount of the tax determined to be due from that person, the fiduciary may recover the deficiency from that person. If the property is not in the possession of the fiduciary, the fiduciary may recover from any person interested in the estate the amount of the tax apportioned to that person in accordance with this section by filing a complaint to recover the tax in the probate court that has jurisdiction of the administration of the estate.

(B) If the property held by the fiduciary is distributed prior to final apportionment of the tax, the distributee shall provide a bond or other security for the apportionment liability in the form and amount prescribed by the fiduciary, with the approval of the probate court that has jurisdiction of the administration of the estate.
Notes of Decisions
Cited in 3 cases, 1984–1989 · 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). · cites it 3× “86 unless they are exempted by action of R.C. 2113.88.” Thus, unless appellant-donee falls under the exceptions of R.”
Wittenberg Univ. v. Waterworth, 469 N.E.2d 970 (Ohio Ct. App. 1984). “R.C. 2113.88 now provides that in making an apportionment of death taxes among persons interested in the estate, “any exemption, deduction, or credit directly attributable to a particular legacy, devise, or gift shall inure to the benefit of the legatee, devisee or donee.”
In re Est. of Finke, 508 N.E.2d 158 (Ohio 1987). · cites it 6× “86 unless they are exempted by action of R.C. 2113.88. Thus, unless they fall under the exception provided in R.”
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