Ohio Code § 5731.40
Ohio Code § 5731.40. Reproduced from the official Ohio Revised Code, with a citation summary, verification link, and related provisions.
§ 5731.40.
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: official Ohio text · Last verified 2026-08-27
At a glance
- Citation: Ohio Revised Code § 5731.40
- Jurisdiction: Ohio
- Code: Ohio Revised Code
- Text: transcribed from the official source (verify below)
Verify the text
Statute text is transcribed from the official Ohio Revised Code. Confirm it against the primary source before relying on it:
Not legal advice. Verify against the official source and consult a licensed Ohio attorney.
Common questions
What is the source of Ohio Revised Code § 5731.40?
The text above is transcribed from the Ohio Revised Code, the codified statutes of Ohio. The official publisher link appears under "Verify the text" on this page.
What subject does Ohio Revised Code § 5731.40 address?
It addresses the rule set out in the section text. Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.
Is Ohio Revised Code § 5731.40 still in force?
Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Ohio source before relying on this text.
Can this page be used as legal advice?
No. This is a reference transcription for research. Applying Ohio law to your facts requires a licensed Ohio attorney who can review the specifics.