Vehicle Gift Requirements

House Bill 2654

House Bill 2654 established criteria for when a transaction qualifies as a gift for motor vehicle purposes. The only transactions that qualify as a gift are those where the vehicle is received from a spouse, parent or stepparent, in laws, grandparent or grandchild, child or stepchild, sibling, guardian, decedent’s estate, or a nonprofit service organization qualifying under the Internal Revenue Code, Section 501 (c)(3).

All other vehicle transfers made without payment are now defined as sales and will be taxed on the standard presumptive value (SPV) of the vehicle.

Needed Documents

The donor and recipient must complete a joint notarized Affidavit of Motor Vehicle Gift Transfer (form 14-317) and must be filed in person by either the donor or recipient. This document should be provided to the County Tax Assessor-Collector along with the additional required documentation listed in the Title Transfer section.