Email to 254 Texas County Tax Assessor-Collectors
Regarding the Affidavit of Motor Vehicle Gift Transfer
Dear County Tax Assessor-Collectors:
By now, you have received our legislative bulletin describing changes to the motor vehicle chapter of the Tax Code, including the implementation of House Bill 2654, which establishes new criteria for determining when a transaction qualifies as a gift. Under the new provisions, in order to document a gift, the donor and the person receiving the vehicle must complete a joint, notarized Affidavit of Motor Vehicle Gift Transfer (Form 14-317) describing the transaction and the relationship between the parties. If the gift transaction occurred before to Sept. 1, 2009, the old law applies. For example, if the gift transaction is made in August, but the parties involved do not go to the county tax assessor-collector's office until after Sept.1, 2009, then the old law applies to that transaction.
We've recently been asked whether the notarization requirement for the affidavit can be met by the donor's or recipient's signature being acknowledged by a tax assessor-collector or staff member who does not hold a notary public commission.
Because of language in the Government Code Section 602.002 (7), a tax assessor-collector or staff member may acknowledge the donor's or recipient's signature in lieu of formal notarization, provided that the person whose signature is being acknowledged signs the affidavit in the presence of the tax assessor-collector or staff member. If the donor cannot be present at the time of title transfer, the donor must have the signature notarized by a notary public.
If you have any questions on this matter please call us at (800) 252-1382, or in Austin at (512) 463-4600. You may also e-mail us at tax.help@cpa.state.tx.us.