Is an oath required on a tax exempt transfer? No. An oath is not required on a transfer tax exempt transfer. May 21, 2018 15:09 Related articles What is the Tennessee recordation tax? Is indebtedness tax due on an assumptions agreement? Is transfer tax due on a division in kind by tenants in common? What is the tax base for a quit claim deed? When is a Single Member Limited Liability Company (SMLLC) required to file a franchise, excise tax return in Tennessee?