Form14-317(Back)(Rev.2-17/7)
Instructions for Filing Form 14-317, Afdavit of Motor Vehicle Gift Transfer
ThepurposeofthisafdavitistodocumentthegiftofamotorvehicletoaneligiblerecipientasrequiredbyTexasTaxCodeSection152.062,
Required Statements.
What is a gift?
Agiftisthetransferofamotorvehiclebetweeneligiblepartiesfornoconsideration.Considerationincludesanythinggivenaspayment
suchascash,theassumptionofalienorotherdebt,paymentforprovidingservicesorlabor,oranexchangeofrealortangiblepersonal
property.Amotorvehiclereceivedasagiftfromaneligibledonorlocatedoutofstateissubjecttothe$10gifttaxwhenthemotorvehicle
isbroughtintoTexas.
Eligible Gifts
Toqualifyforthe$10gifttaxrate,amotorvehiclemustbereceivedfromoneofthefollowingeligibleparties:
• spouse(separatepropertyonly;vehiclesheldascommunitypropertyarenotsubjecttothetax);
• parent/stepparent;father/mother-in-law;
• grandparent/grandparent-in-laworgrandchild/grandchild-in-law;
• child/stepchild;son/daughter-in-law;
• sibling/brother-in-law/sister-in-law;
• guardian;
• decedent’sestate(inherited/willedorthroughanAfdavit of Heirship for a Motor Vehicle);
• nonprotserviceorganizationqualifyingunderInternalRevenueCode(IRC)Section501(c)(3),(gifttaxapplieswhenthe501(c)(3)
organizationisthedonorortherecipient);or
• certainrevocable(living)trusts,typicallyusedinestateplanning,describedinTaxCodeSection152.025.
AmotorvehicletransfermadewithoutpaymentorconsiderationtoanineligiblepartyisdenedasasaleandsubjecttoStandardPre-
sumptiveValue(SPV)procedures.SeeTexasTaxCodeSection152.0412,Standard Presumptive Value; Use By Tax Assessor-Collector,
andRule3.79,Standard Presumptive Value.AmotorvehicleexcludedfromSPVissubjecttotaxbasedonitsappraisedvalue,as
providedbyRule3.80,Motor Vehicles Transferred as a Gift or for No Consideration.
Who Must File
Thisafdavitmustbesubmittedinpersonbyeitherthedonorortherecipient,withvalidphotoidentication,tothecountytaxassessor-
collector(TAC).Ifthevehicleisreceivedaspartofaninheritance,eithertherecipientorthepersonauthorizedtoactonbehalfofthe
estate(donor)mustletheforminpersonwiththeTACwithvalidphotoidentication,alongwithanydocumentsrequiredbytheTexas
DepartmentofMotorVehicles(TxDMV)fortitlingpurposes.
When and Where to File
ThisafdavitmustbeledwiththeTACofthecountyinwhichtheApplication for Texas Title(Form130-U)issubmitted.Thisafdavit
mustbeaccompaniedbyanyrequiredapplicationfee,supportingdocuments,registrationfee(ifapplicable)andanymotorvehicletax
due.Do not send the afdavit to the Comptroller of Public Accounts.
Documentation Required
Tobevalid,thisafdavitmustbeproperlycompletedandcontainthesignaturesofallprincipalpartiestothetransaction,sworntoand
subscribedinfrontofoneoftheseindividuals:
• anotarypublicofTexasortheequivalentfromanotherstateorjurisdiction;or
• aTACoranemployeeoftheTAC,pursuanttoGovernmentCodeSection602.002.
ThepartyorpartieswhosesignatureisbeingacknowledgedbytheTACoranemployeeoftheTACmustdothefollowing:
• bepresentandsigntheafdavitinfrontoftheTACoranemployeeoftheTAC;or
• haveasignedpowerofattorneyfromanyabsentpartyorthesignatureoftheabsentparty,notarizedbyanotarypublicofTexas
ortheequivalentfromanotherstateorjurisdiction.Theabsentparty’snotarizedsignaturemaybereproduced(scannedor
printed)orfaxed.
Amotorvehicletitleservicemaynotlethisafdavit.
Ifthegifttransferistheresultofaninheritance,theexecutorshouldsignthegiftafdavitas“donor.”Eithertherecipient(heir)orthe
personauthorizedtoactonbehalfoftheestate(donor)mustlethisafdavitinpersonwithvalidphotoidenticationwiththeTAC,
alongwithanydocumentsrequiredbyTxDMVfortitlingpurposes(forexample,letterstestamentary,lettersofadministrationorTxDMV
FormVTR-262,Afdavit of Heirship for a Motor Vehicle).IfthetransferiscompletedusinganAfdavit of Heirship for a Motor Vehicle,
onlyoneheirisrequiredtosignthisafdavitasdonor.Whentherearemultipledonorsorrecipientssigning,additionalcopiesofthisform
shouldbeusedtodocumentsignaturesandnotaryacknowledgements.
Identication Required
ThepersonlingthisafdavitmustpresentoneoftheformsofidenticationlistedbelowtotheTACatthetimeofling.Theidentica-
tionprovidedmustbearthenameandphotographofthepersonlingtheafdavitandmustbeunexpired.
Thefollowingformsofidenticationareacceptable:
• adriver’slicenseorpersonalidenticationcardissuedbythisstateoranotherstateoftheUnitedStates;
• anoriginalpassportissuedbytheUnitedStatesoraforeigncountry;
• anidenticationcardorsimilarformofidenticationissuedbytheTexasDepartmentofCriminalJustice;
• aUnitedStatesmilitaryidenticationcard;or
• anidenticationcardordocumentissuedbytheU.S.DepartmentofHomelandSecurityortheU.S.CitizenshipandImmigration
Servicesagency.
Questions
Ifyouhavequestionsorneedmoreinformation,contacttheComptroller’sofceat1-800-252-1382oratwww.comptroller.texas.gov/taxes/.
Rule3.80,Motor Vehicles Transferred as a Gift or for No Consideration,explainsthelawanditsprovisionsandisavailableonthe
Comptroller’swebsiteatwww.comptroller.texas.gov.
You have certain rights under Chapters 552 and 559, Government Code, to review, request and correct information
we have on le about you. Contact us at 1-800-252-1382 or at www.comptroller.texas.gov/taxes/.