Affidavit Of Motor Vehicle Gift Transfer {14-317}

14-317 (Rev.2-17/7) Affidavit of Motor Vehicle Gift Transfer (Must be filed in person by recipient or donor. See instructions.) DO NOT SEND TO THE COMPTROLLER'S OFFICE. Areproducedcopyofthenon-appearingparty'snotarizedsignatureisacceptable. TaxCodeSection152.101providesapenaltytoapersonwhosignsafalsestatement.Anoffenseunderthissectionisafelonyofthethirddegree. VehicleIdentificationNumber(VIN) STATE OF TEXAS COUNTYOF ______________________________ Vehicle Information Year Model Make Toqualifyforthegifttax,amotorvehiclemustbereceivedfromoneofthefollowingeligiblepartiesasdefinedbyTaxCodeSection152.025(a). Check applicable box: Parent/StepparentorFather/Mother-in-Law Grandchild/Grandchild-in-law Child/StepchildorSon/Daughter-in-Law SiblingorBrother/Sister-in-Law Spouse (Vehicle previously held as separate property; see Rule 3.80.) Grandparent/Grandparent-in-Law QualifiednonprofitIRCSection501(c)(3), donororrecipient Guardian Decedent'sestate(inherited) Certainrevocable(living)trusts(see Tax Code Section 152.025, donor or recipient) Donor Certification Name Mailingaddress City ZIP code State Phone (area code and number) Donor Certification (if multiple donors) Name Mailingaddress City ZIP code State Phone (area code and number) Iherebycertifythatallstatementsinthisdocumentaretrueandcorrectto thebestofmyknowledgeandbelief.Thismotorvehicleisbeingtransferred withoutconsideration,includingnoassumptionofdebt. Iherebycertifythatallstatementsinthisdocumentaretrueandcorrectto thebestofmyknowledgeandbelief.Thismotorvehicleisbeingtransferred withoutconsideration,includingnoassumptionofdebt. sign here SIGNATURE OF DONOR / EXECUTOR sign here SIGNATURE OF DONOR SWORNTOandSUBSCRIBEDbeforemeonthistheday ofA.D.. SEAL or STAMP SWORNTOandSUBSCRIBEDbeforemeonthistheday ofA.D.. SEAL or STAMP sign here NOTARY PUBLIC FOR THE STATE OF ______________________________ OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR'S OFFICE sign here NOTARY PUBLIC FOR THE STATE OF ______________________________ OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR'S OFFICE Recipient Certification Name Mailingaddress City ZIP code State Phone (area code and number) Recipient Certification (if multiple recipients) Name Mailingaddress City ZIP code State Phone (area code and number) Iherebycertifythatallstatementsinthisdocumentaretrueandcorrectto thebestofmyknowledgeandbelief.Thismotorvehicleisbeingtransferred withoutconsideration,includingnoassumptionofdebt. Iherebycertifythatallstatementsinthisdocumentaretrueandcorrectto thebestofmyknowledgeandbelief.Thismotorvehicleisbeingtransferred withoutconsideration,includingnoassumptionofdebt. sign here SIGNATURE OF RECIPIENT sign here SIGNATURE OF RECIPIENT SWORNTOandSUBSCRIBEDbeforemeonthistheday ofA.D.. SEAL or STAMP SWORNTOandSUBSCRIBEDbeforemeonthistheday ofA.D.. SEAL or STAMP sign here NOTARY PUBLIC FOR THE STATE OF ______________________________ OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR'S OFFICE sign here NOTARY PUBLIC FOR THE STATE OF ______________________________ OR AUTHORIZED EMPLOYEE OF THE TAX ASSESSOR-COLLECTOR'S OFFICE American LegalNet, Inc. www.FormsWorkFlow.com Form14-317(Back)(Rev.2-17/7) Instructions for Filing Form 14-317, Affidavit of Motor Vehicle Gift Transfer ThepurposeofthisaffidavitistodocumentthegiftofamotorvehicletoaneligiblerecipientasrequiredbyTexasTaxCodeSection152.062, 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/willedorthroughanAffidavit of Heirship for a Motor Vehicle); · nonprofitserviceorganizationqualifyingunderInternalRevenueCode(IRC)Section501(c)(3),(gifttaxapplieswhenthe501(c)(3) organizationisthedonorortherecipient);or · certainrevocable(living)trusts,typicallyusedinestateplanning,describedinTaxCodeSection152.025. AmotorvehicletransfermadewithoutpaymentorconsiderationtoanineligiblepartyisdefinedasasaleandsubjecttoStandardPresumptiveValue(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 Thisaffidavitmustbesubmittedinpersonbyeitherthedonorortherecipient,withvalidphotoidentification,tothecountytaxassessorcollector(TAC).Ifthevehicleisreceivedaspartofaninheritance,eithertherecipientorthepersonauthorizedtoactonbehalfofthe estate(donor)mustfiletheforminpersonwiththeTACwithvalidphotoidentification,alongwithanydocumentsrequiredbytheTexas DepartmentofMotorVehicles(TxDMV)fortitlingpurposes. ThisaffidavitmustbefiledwiththeTACofthecountyinwhichtheApplication for Texas Title(Form130-U)issubmitted.Thisaffidavit mustbeaccompaniedbyanyrequiredapplicationfee,supportingdocuments,registrationfee(ifapplicable)andanymotorvehicletax due.Do not send the affidavit to the Comptroller of Public Accounts. When and Where to File Documentation Required Tobevalid,thisaffidavitmustbeproperlycompletedandcontainthesignaturesofallprincipalpartiestothetransaction,sworntoand subscribedinfrontofoneoftheseindividuals: · anotarypublicofTexasortheequivalentfromanotherstateorjurisdiction;or · aTACoranemployeeoftheTAC,pursuanttoGovernmentCodeSection602.002. ThepartyorpartieswhosesignatureisbeingacknowledgedbytheTACoranemployeeoftheTACmustdothefollowing: · bepresentandsigntheaffidavitinfrontoftheTACoranemployeeoftheTAC;or · haveasignedpowerofattorneyfromanyabsentpartyorthesignatureoftheabsentparty,notarizedbyanotarypublicofTexas ortheequivalentfromanotherstateorjurisdiction.Theabsentparty'snotarizedsignaturemaybereproduced(scannedor printed)orfaxed. Amotorvehicletitleservicemaynotfilethisaffidavit. Ifthegifttransferistheresultofaninheritance,theexe