us-oh/stat
Ohio Rev. Code § 5731.40
No consent of tax commissioner to transfer of assets of nonresident decedents
The consent of the tax commissioner is not required in the case of the issuance, transfer, or delivery of any intangible personal property specified in section 5731.39 of the Revised Code, when the decedent is not domiciled in this state or when the intangible personal property is issued, transferred, or delivered to the surviving spouse of the decedent.
In any action brought under section 5731.39 of the Revised Code, it shall be sufficient defense that the issuance, transfer, or delivery of the intangible personal property was made in good faith and without knowledge or circumstances sufficient to place the defendant on inquiry as to the domicile of the decedent or as to the identity of the surviving spouse of the decedent.
Source: view the official text
In this chapter (40 sections)
- 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
- 5731.181 · Additional tax on generation-skipping transfer