Consent to Online Transfer

Real property or securities of the decedent are not to be transferred without first obtaining the consent of the Commissioner.  Without such consent, the person in possession or control of the property may be help personally liable for the payment of any inheritance tax, penalty, and interest that may be due.

Click here to apply for an Inheritance Tax Consent to Transfer (formerly known as an Inheritance Tax Release).  Please note that the inheritance tax is no longer imposed after December 31, 2015.  Please DO NOT use this application for decedents with dates of death in 2016.   Within seven to 10 business days, the Department will review the application and either approve or deny it. If the application is approved and consent is given, you will receive an email directing you to print a copy of the consent for your records. If the application is denied and consent is not given, you will be contacted by email or by phone. If you cannot apply online or need help applying online, please call (615) 532-6438 for further instructions.