Form Et 12 - Application For Consent To Transfer Property Or Other Interest Of A Resident Decedent (Ohio Revised Code 5731.39)/form Et 14 - Resident Tax Release (Ohio Revised Code 5731.39) Page 3

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ET 12
Rev. 5/12
Page 3
In the case of commercial accounts, the fi duciary should present the bookkeeping statement of the bank showing the balance
on date of death less honored checks drawn by decedent prior to death. In the case of P.O.D. accounts, when the passbook
fails to disclose the name of the benefi ciary, a letter from the bank should accompany the passbook giving this date.
B. Stocks/bonds – provide the following:
1. Total number of shares or denomination of bonds
2. Rate of interest and due date
3. Type and the manner in which they are registered, if registered other than solely in name of decedent
It shall be assumed that all stocks are common unless otherwise indicated.
General Information
File this form with the county auditor together with completed tax release(s) (estate tax form 14).
Ohio Revised Code section (R.C.) 5731.39 provides a penalty
liability on any property transferred will be determined by
of the amount of the tax and up to $5,000 if a corporation,
the tax commissioner upon audit of the estate tax return.
safe-deposit box company, bank, savings and loan associa-
An estate tax return may be required to be fi led pursuant to
tion, trust company or similar institution transfers more than
R.C. section 5731.21. Failure to timely fi le may subject the
a three-fourths interest in property belonging to or standing
taxpayer to a penalty pursuant to R.C. section 5731.22.
in the name or joint name of a decedent or in trust for a
The tax release estate tax form 14 must accompany this
decedent without obtaining a consent to transfer from the
form to obtain a release. Since the tax release, estate tax
tax commissioner. It is necessary for such institutions to
form 14, will refl ect only the last entry balance posted prior
request a consent to transfer for the entire amount of any
to death, this entry may or may not refl ect the entire date of
such interest prior to fi nal transfer from the decedent’s name.
death value with the accrued interest due.
The county auditor is the tax commissioner’s agent for these
purposes.
The fact that a consent to transfer is issued does not in itself
establish tax liability nor does it relieve from tax liability. Tax

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