The Inheritance Tax Law of Ohio: As Effective July 8, 1923. The Tax Commission of Ohio The F. J. Heer Printing Co., Columbus, Ohio, 1923.
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THE INHERITANCE TAX LAW OF OHIO. The direct inheritance tax law in this state, 108 O. L. 561, was signed by the governor on the 5th day of June, 1919, and went into effect immediately, being an act providing for a tax levy and hence not subject to the referendum. It was amended by a subsequent act of the General Assembly, 108 O. L. 1192, which was filed in the office of the secretary of state on the 17th day of February, 1920. This amending act was subject to the referendum and did not go into effect until May 17th following. In 1921 a supplementary act, 109 O. L. 521, was passed containing what was designated as Sec. 5348-11. This went into effect on Sep- tember 6, 1921, and has caused a duplication of sectional numbers which the attorney general sought to avoid by numbering the new section 5348-10a. A further amendment was made in 1923, 110 O. L. 26, which took effect on the 8th day of July, 1923. Herewith is given a copy of the law containing all the changes made and as it was effective in Ohio on and after the last mentioned date.

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