Fillable Printable Affidavit of Motor Vehicle Gift Transfer - Texas

Affidavit of Motor Vehicle Gift Transfer - Texas

14-317

(Rev.2-15/6)

Afﬁdavit of Motor Vehicle Gift Transfer

(Must be ﬁled in person by recipient or donor. See instructions.)

STATE OF TEXAS

COUNTY OF ______________________________

DO NOT SEND TO THE COMPTROLLER’S OFFICE.

A reproduced copy of the non-appearing party’s notarized signature is acceptable.

Tax Code Section 152.101 provides a penalty to a person who signs a false state-

ment. An offense under this section is a felony of the third degree.

Vehicle Information

Year Model Make Vehicle Identiﬁcation Number (VIN)

To qualify for the gift tax, a motor vehicle must be received from one of the following eligible parties as deﬁned by Tax Code Section 152.025(a).

Check applicable box:

Parent/Stepparent or Father/Mother-in-Law Child/Stepchild or Son/Daughter-in-Law Spouse

(Vehicle previously held as separate

property; see Rule 3.80.)

Grandchild/Grandchild-in-law Sibling or Brother/Sister-in-Law Grandparent/Grandparent-in-Law

Guardian Decedent’s estate (inherited) Qualiﬁed nonproﬁt IRC Section 501(c)(3),

donor or recipient

Certain revocable (living) trusts (see Tax Code Section 152.025, donor or recipient)

Donor Certiﬁcation

I hereby certify that all statements in this document are true and correct to

the best of my knowledge and belief. This motor vehicle is being transferred

without consideration, including no assumption of debt.

Donor Certiﬁcation (if multiple donors)

Name

Mailing address

City State

ZIP code Phone (area code and number)

SEAL

STAMP

SIGNATURE OF DONOR / EXECUTOR

sign

here

SWORN TO and SUBSCRIBED before me on this the day

of A.D. .

NOTARY PUBLIC FOR THE STATE OF ______________________________

OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR’S OFFICE

sign

here

Name

Mailing address

City State

ZIP code Phone (area code and number)

SEAL

STAMP

I hereby certify that all statements in this document are true and correct to

the best of my knowledge and belief. This motor vehicle is being transferred

without consideration, including no assumption of debt.

SIGNATURE OF DONOR

sign

here

SWORN TO and SUBSCRIBED before me on this the day

of A.D. .

NOTARY PUBLIC FOR THE STATE OF ______________________________

OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR’S OFFICE

sign

here

Recipient Certiﬁcation

I hereby certify that all statements in this document are true and correct to

the best of my knowledge and belief. This motor vehicle is being transferred

without consideration, including no assumption of debt.

Recipient Certiﬁcation (if multiple recipients)

Name

Mailing address

City State

ZIP code Phone (area code and number)

SEAL

STAMP

SIGNATURE OF RECIPIENT

sign

here

SWORN TO and SUBSCRIBED before me on this the day

of A.D. .

NOTARY PUBLIC FOR THE STATE OF ______________________________

OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR’S OFFICE

sign

here

Name

Mailing address

City State

ZIP code Phone (area code and number)

SEAL

STAMP

I hereby certify that all statements in this document are true and correct to

the best of my knowledge and belief. This motor vehicle is being transferred

without consideration, including no assumption of debt.

SIGNATURE OF RECIPIENT

sign

here

SWORN TO and SUBSCRIBED before me on this the day

of A.D. .

NOTARY PUBLIC FOR THE STATE OF ______________________________

OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR’S OFFICE

sign

here

Form 14-317 (Back)(Rev.2-15/6)

Instructions for Filing Form 14-317, Afﬁdavit of Motor Vehicle Gift Transfer

The purpose of this afﬁdavit is to document the gift of a motor vehicle to an eligible recipient as required by Texas Tax Code Section 152.062,

Required Statements.

What is a gift?

A gift is the transfer of a motor vehicle between eligible parties for no consideration. Consideration includes anything given as payment

such as cash, the assumption of a lien or other debt, payment for providing services or labor, or an exchange of real or tangible personal

property. A motor vehicle received as a gift from an eligible donor located out of state is subject to the $10 gift tax when the motor vehicle

is brought into Texas.

Eligible Gifts

To qualify for the $10 gift tax rate, a motor vehicle must be received from one of the following eligible parties:

• spouse (separate property only; vehicles held as community property are not subject to the tax);

• parent/stepparent; father/mother-in-law;

• grandparent/grandparent-in-law or grandchild/grandchild-in-law;

• child/stepchild; son/daughter-in-law;

• sibling/brother-in-law/sister-in-law;

• guardian;

• decedent’s estate (inherited/willed or through an Afﬁdavit of Heirship for a Motor Vehicle);

•nonproﬁt service organization qualifying under Internal Revenue Code (IRC) Section 501(c)(3), (gift tax applies when the 501(c)(3)

organization is the donor or the recipient); or

• certain revocable (living) trusts, typically used in estate planning, described in Tax Code Section 152.025.

A motor vehicle transfer made without payment or consideration to an ineligible party is deﬁned as a sale and subject to Standard Pre-

sumptive Value (SPV) procedures. See Texas Tax Code Section 152.0412, Standard Presumptive Value; Use By Tax Assessor-Collector,

and Rule 3.79, Standard Presumptive Value. A motor vehicle excluded from SPV is subject to tax based on its appraised value, as

provided by Rule 3.80, Motor Vehicles Transferred as a Gift or for No Consideration.

Who Must File

This afﬁdavit must be submitted in person by either the donor or the recipient, with valid photo identiﬁcation, to the county tax assessor-

collector (TAC). If the vehicle is received as part of an inheritance, either the recipient or the person authorized to act on behalf of the

estate (donor) must ﬁle the form in person with the TAC with valid photo identiﬁcation, along with any documents required by the Texas

Department of Motor Vehicles (TxDMV) for titling purposes.

When and Where to File

This afﬁdavit must be ﬁled with the TAC of the county in which the Application for Texas Title (Form 130-U) is submitted. This afﬁdavit

must be accompanied by any required application fee, supporting documents, registration fee (if applicable) and any motor vehicle tax

due. Do not send the afﬁdavit to the Comptroller of Public Accounts.

Documentation Required

To be valid, this afﬁdavit must be properly completed and contain the signatures of all principal parties to the transaction, sworn to and

subscribed in front of one of these individuals:

• a notary public of Texas or the equivalent from another state or jurisdiction; or

• a TAC or an employee of the TAC, pursuant to Government Code Section 602.002.

The party or parties whose signature is being acknowledged by the TAC or an employee of the TAC must do the following:

• be present and sign the afﬁdavit in front of the TAC or an employee of the TAC; or

• have a signed power of attorney from any absent party or the signature of the absent party, notarized by a notary public of Texas

or the equivalent from another state or jurisdiction. The absent party’s notarized signature may be reproduced (scanned or

printed) or faxed.

A motor vehicle title service may not ﬁle this afﬁdavit.

If the gift transfer is the result of an inheritance, the executor should sign the gift afﬁdavit as “donor.” Either the recipient (heir) or the

person authorized to act on behalf of the estate (donor) must ﬁle this afﬁdavit in person with valid photo identiﬁcation with the TAC,

along with any documents required by TxDMV for titling purposes (for example, letters testamentary, letters of administration or TxDMV

Form VTR-262, Afﬁdavit of Heirship for a Motor Vehicle). If the transfer is completed using an Afﬁdavit of Heirship for a Motor Vehicle,

only one heir is required to sign this afﬁdavit as donor. When there are multiple donors or recipients signing, additional copies of this form

should be used to document signatures and notary acknowledgements.

Identiﬁcation Required

The person ﬁling this afﬁdavit must present one of the forms of identiﬁcation listed below to the TAC at the time of ﬁling. The identiﬁca-

tion provided must bear the name and photograph of the person ﬁling the afﬁdavit and must be unexpired.

The following forms of identiﬁcation are acceptable:

• a driver’s license or personal identiﬁcation card issued by this state or another state of the United States;

• an original passport issued by the United States or a foreign country;

• an identiﬁcation card or similar form of identiﬁcation issued by the Texas Department of Criminal Justice;

• a United States military identiﬁcation card; or

• an identiﬁcation card or document issued by the U.S. Department of Homeland Security or the U.S. Citizenship and Immigration

Services agency.

Questions

If you have questions or need more information, contact the Comptroller’s ofﬁce at 1-800-252-1382 or at www.comptroller .texas.gov/taxhelp/.

Rule 3.80, Motor Vehicles Transferred as a Gift or for No Consideration, explains the law and its provisions and is available on the

Comptroller’s website at www.comptroller.texas.gov.

You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information

we have on ﬁle about you. Contact us at 1-800-252-1382 or at www.comptroller.texas.gov/taxhelp/.