8/2/2019 14-317
1/2
(SEAL)
SWORN TO and SUBSCRIBED before me on this the ______ day of
_________________ A.D._______ .
Year Model Make VehicleIdenticationNumber(VIN)
Name Phone (area code and number)
Mailing address
City State ZIP code
Afdavit of Motor Vehicle Gift Transfer14-317
(Rev.6-11/4)
STATE OF TEXAS
COUNTY OF ______________________
Donor Certication
Vehicle Information
Iherebycertifythatallstatementsinthisdocumentaretrueandcorrecttothebestofmyknowledgeandbelief.This
motorvehicleisbeingtransferredwithoutconsideration,includingnoassumptionofdebt.
(SEAL)
SWORN TO and SUBSCRIBED before me on this the ______ day of
_________________ A.D._______ .
Recipient Certication
Name Phone (area code and number)
Mailing address
City State ZIP code
Iherebycertifythatallstatementsinthisdocumentaretrueandcorrecttothebestofmyknowledgeandbelief.This
motorvehicleisbeingtransferredwithoutconsideration,includingnoassumptionofdebt.
Donorsrelationshiptorecipient(also includes in-law
relationships) Check one (ust be one of the following as ene by Ta
Coe 152.025(a))
Parent/Stepparent Child/Stepchild Spouse
Grandchild Sibling Grandparent
Guardian Decedentsestate
QualiednonprotIRC501(c)(3),donororrecipient
SIGNATURE OF RECIPIENT
NOTARY PUBLIC FOR THE STATE OF
______________________________
AUTHORIzEd EmPLOYEE OF THE TAx ASSESSOR-COLLECTORS OFFICE
SIGNATURE OF dONOR / ExECUTORSIGNATURE OF dONOR / ExECUTOR
SIGNATURE OF RECIPIENT
NOTARY PUBLIC FOR THE STATE OF
______________________________
AUTHORIzEd EmPLOYEE OF THE TAx ASSESSOR-COLLECTORS OFFICE
Faxednotarypublicauthorizationsareaccepted.
TaxCode152.101providesapenaltytoapersonwhosignsafalsestatement.Anoffenseunderthissectionisafelonyofthethirddegree.
(Vehicle previously hel asseparate property; see TAC 3.80)
signhere
signhere
signhere
signhere
signhere
signhere
(must be le in person by recipient or onor. See
instructions.)
PRINT FORM CLEAR FIELD
8/2/2019 14-317
2/2
Form 14-317 (Back)(Rev.6-11/4)
Instructions for Filing Form 14-317,Afdavit of Motor Vehicle
Gift Transfer
Who Must File
Thisafdavitmustbeledinpersonbyeithertherecipientofthegiftorthepersonfromwhomthegiftisreceived.Ifinherited,eithertherecipientorthepersonauthorizedtoactonbehalfoftheestatemustletheform.
AmotorvehicletitleserviceorPowerofAttorneymay
notbeusedtolethisafdavit.
Identication Required
ThepersonlingtheafdavitmustpresentoneoftheformsofidenticationdocumentslistedbelowtotheTaxAssessor-Collectoratthetimeofling.Theidenticationprovidedmustbeissuedtoandbearaphotographofthepersonlingtheafdavitandmustbeunexpired.
adriverslicenseorpersonalidenticationcardissuedbythisstateoranotherstateoftheUnitedStates;
anoriginalpassportissuedbytheUnitedStatesoraforeigncountry;
anidenticationcardorsimilarformofidenticationissuedbytheTexasDepartmentofCriminalJustice;
aUnitedStatesMilitaryidenticationcard;
oranidenticationcardordocumentissuedbytheUnitedStatesDepartmentofHomelandSecurityortheUnited
StatesCitizenshipandImmigrationServicesagency.
Eligible Gift Transfers
Toqualifytobetaxedasagift($10),avehiclemustbereceivedfromthefollowingeligibleparties:
spouse(separatepropertyonlyvehiclesheldascommunitypropertyarenotsubjecttothetax);
parentorstepparent; father/mother-in-laworson/daughter-in-law;
grandparent/grandparent-in-laworgrandchild/grandchild-in-law;
childorstepchild; sibling/brother-in-law/sister-in-law; guardian;
decedentsestate(inherited);or
anonprotserviceorganizationqualifyingunderSection501(c)(3),IRC(gifttaxapplieswhentheentityiseither
thedonororrecipient).
AmotorvehiclereceivedoutsideofTexasfromaneligibledonormayalsoqualifyasagiftwhenbroughtintoTexas.Allothermotorvehicletransfers,includingthosemadewithoutpaymentofconsideration,aredenedassales
and
maybesubjecttoStandardPresumptiveValue(SPV)procedures.SeeTaxCodeSec.152.0412,StandardPresumptiveValue;UseByTaxAssessor-CollectorandRule3.79,StandardPresumptiveValue.
Documenting Additional Eligible Donor Relationships
TheParent/StepparentcheckboxappliesalsotoaFather/Mother-in-Lawgift;theChild/StepchildcheckboxappliesalsotoaSon/Daughter-in-Lawgift;theSiblingcheckboxappliesalsotoaBrother/Sister-in-Lawgift;andtheGrandparentcheckboxappliesalsotoaGrandparent-in-Lawgift.
When and Where to File
AttimeoftitletransferwiththeCountyTaxAssessor-Collector.DonotsendthecompletedformtotheComptrollerofPublicAccounts.
Documents Required InadditiontocompletingApplication For Texas
Certicate of
Title,Form130-U,boththedonorandpersonreceivingthevehiclemustcompleteForm14-317,Afdavit
of motor Vehicle Gift
Transfer,describingthetransactionandtherelationshipbetweenthedonorandrecipient.ThecountyTACorstaffmembermayacknowledgethedonororrecipients
signatureinlieuofformalnotarization,providedthatthepersonwhosesignatureisbeingacknowledgedispresentandsignstheafdavitinfrontofthecountyTACorstaffmember.Anotaryfromanotherstatemaynotarizethisdocument.Afaxedcopyisacceptabledocumentationforoneofthequaliedparties.
Ifthegifttransferistheresultofaninheritance,theexecutorshouldsignthegiftafdavitasdonor.IfthetransferiscompletedusinganAfdavit
of Heirship for a motor
Vehicle(TxDMV-VTR262),onlyoneheirisrequiredtosignasdonor.Whentherearemultipledonorsorrecipientssigning,additionalcopiesofForm14-317shouldbeusedtodocumentsignaturesandnotaryacknowledgements.
Questions
Ifyouhavequestionsorneedmoreinformation,contacttheComptrollersofceat(800)[email protected],MotorVehiclesTransferredasaGiftorforNoConsideration,explainsthelawanditsprovisionsandisavailableontheComptrollerswebsiteatwww.window.state.tx.us.
