49543
As of January 1st , 2013 the state of Ohio no longer imposes an estate tax on the transfer of assets from resident decedents ( or on Ohio assets of nonresidents ) .
 Ohio, Ohio
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 Ohio, Ohio