Fillable Printable Form Mvu-24

Form Mvu-24

The purchaser of a motor vehicle acquired for use, storage or

other consumption in the Commonwealth of Massachusetts is

required to pay a sales or use tax unless an exemption is specifi-

cally provided for in the Massachusetts General Laws or the

Code of Massachusetts Regulations.

An exemption from the sales or use tax for a motor vehicle trans-

ferred as a gift is provided for in the Massachusetts regulations

and statutes. In order to be exempt from the sales and use tax,

you must meet the requirements of the law and complete the

affidavit above. You must fill in all blanks and print or type your

entries, except at the end of the affidavit where your signatures

are required.

Form MVU-24

Affidavit in Support of a Claim for

Exemption from Sales or Use Tax for

a Motor Vehicle Transferred as a Gift

Rev. 4/99

Massachusetts

Department of

Revenue

Please read the instructions below before completing this form and provide the following information.

All entries must be printed or typed except for signatures.

This claim for exemption is based on a transfer of a motor vehicle as a gift.

Motor Vehicle Transferred:

Year Make Model Vehicle identification number Title number

I, , of

transferred the above-described vehicle to , of

on .

Both the donor and the donee declare:

1. Did either party make or receive payment in any form in connection with the transfer? Yes No.

2. Did either party make a promise of payment for the vehicle, or does either party expect payment in the future? Yes No.

3. Did either party assume any debt in connection with the transfer? Yes No.

4. At the time of the transfer, did the donor intend to make a gift of the vehicle to the donee? Yes No.

Declaration

I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they

are true.

Donor’s signature Date

Donee’s signature Date

Instructions

Please note that your statements are to be made under the pains

and penalties of perjury and that a statement which is made will-

fully and is false as to a material matter may be punished as a

felony under Massachusetts General Laws, Chapter 62C, sec-

tion 73, or Chapter 268, section 1A. Perjury is a serious crime

and punishment can be severe.

If you have any questions about the acceptance or use of this

affidavit, please contact:

Massachusetts Department of Revenue

Customer Service Bureau

PO Box 7010

Boston, MA 02204

(617) 887-MDOR

This form is approved by the Commissioner of Revenue and may be reproduced.

Donor

Donee

Address City/Town State Zip

Address

City/Town State Zip Date