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? What is the tax base for a quit claim deed? Is transfer tax due on a division in kind by tenants in common? Is indebtedness tax due on an assumptions agreement? Are UCC fixture filings subject to the indebtedness/mortgage tax imposed pursuant to Tenn. Code Ann. § 67-4-409(b)?