Ohio § 5731.40 No consent of tax commissioner to transfer of assets of nonresident decedents

Ohio Statutes

§ 5731.40 — No consent of tax commissioner to transfer of assets of nonresident decedents

Ohio § 5731.40

Title 57Taxation

Ch. 5731Estate Tax

This text of Ohio § 5731.40 (No consent of tax commissioner to transfer of assets of nonresident decedents) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5731.40 (2026).

Text

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 section5731.39of 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 section5731.39of 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.

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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 section5731.39of 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 section5731.39of 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.