[Vtr-tac] HB 2654 - Statement Required for Gift of a Motor Vehicle

Electronic Distribution of VTR Information to Texas Counties vtr-tac at dot.state.tx.us
Tue Aug 18 17:02:45 CDT 2009

Please review and distribute as appropriate.  

This is to inform you of the provisions of House Bill 2654, enacted by the 81st Legislature, Regular Session.

Effective September 1, 2009, when a motor vehicle is transferred as a result of a gift, the title application must be accompanied by the Texas Comptroller of Public Accounts Form 14-317, Affidavit of Motor Vehicle Gift Transfer.  This legislation provides that the *$10 Gift Tax* only applies to a person who receives the vehicle from an immediate family member, guardian, decedent*s estate or a vehicle that is donated to or given by a nonprofit service organization.

We have modified the gift tax wording on the Form 130-U to read *$10 Gift Tax - Affidavit required. Use Comptroller Form 14-317.* 

Additionally, the Texas Comptroller of Public Accounts will provide the county tax assessor-collector offices with a legislative update packet that will include further information about Form 14-317.

Any questions relating to the applicability, collection or remittance of any applicable gift tax should be referred to the Texas Comptroller of Public Accounts via e-mail at tax.help at cpa.state.tx.us or by telephone at 1-800-252-5555.



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