The transfer of a motor vehicle between ineligible family members, for consideration, is similar to any other sale between two individuals. The transaction is subject to motor vehicle tax and standard presumptive value (SPV) procedures may apply.
The $10 gift tax is due when a motor vehicle is transferred between eligible family members for no consideration.
The following are examples of taxable transfers:
No motor vehicle tax is due in the following two situations:
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.