Reviewed and updated October 14, 2026 by the SearchSystems.net editorial team. Every fact on this page was read that day from the Texas agency that publishes it, the Department of Public Safety for driver licenses and the Texas Department of Motor Vehicles for titles and registration, and the official page each fact came from is linked where it appears.
Vehicle transfers that are not sales, as the TxDMV handles them at the county tax office: a gift to a relative or a charity and its $10 tax, a divorce, and the transfer after an owner's death with or without probate. Ordinary sales are on the title guide.
In this guide: A gift to a relative or a 501(c)(3), A divorce, After an owner's death, Questions about gifts, divorces and inherited vehicles
A gift to a relative or a 501(c)(3)
The TxDMV's buying or selling page lists the steps: the signed negotiable title and a completed Application for Texas Title and/or Registration (Form 130-U) go to the county tax office, accompanied by the Affidavit of Motor Vehicle Gift Transfer (Texas Comptroller form 14-317), which both the donor and the recipient sign along with the title application, and either of them submits all forms and documents in person. A $10 gift tax applies when the recipient gets the vehicle from a spouse, parent or stepparent, grandparent or grandchild, child or stepchild, sibling, guardian, a decedent's estate, or a nonprofit 501(c)(3); the TxDMV's FAQ adds that the affidavit is notarized unless signed in front of a county tax office employee. The title fee of $28 or $33 and the registration fees still apply, and the TxDMV's instructions for Form 130-U accompany the form.
A divorce
When a divorce decree awards the vehicle, a certified copy of the decree goes to the county tax office with the application for title. When the decree does not award it, the TxDMV requires a properly assigned title, signed over by the former spouse. Plates may move from a jointly titled vehicle to one titled in a single name, free, when the name has not changed, as the plates guide notes.
After an owner's death
The evidence depends on whether the estate is probated, in the TxDMV's FAQ. When it is, the court names an executor or administrator and issues letters testamentary or letters of administration, which serve as proof of authority; when it is not, an Affidavit of Heirship for a Motor Vehicle (VTR-262) is required, with every signature notarized. In either case the applicant brings to the county tax office the title if available, evidence that any loan is paid with an original release of lien, Form 130-U, the letters (original or certified copy) or the affidavit, a completed gift affidavit when the vehicle is inherited between eligible parties (notarized unless signed before a county employee, submitted in person by the recipient or donor), the applicant's photo ID, proof of insurance if registration is applied for, and proof of inspection where one applies and the registration is expired. The TxDMV's buying or selling page puts it simply: with a will the vehicle becomes part of the probate process, without one the surviving spouse completes the heirship affidavit. For planning ahead, the TxDMV's forms page carries a Beneficiary Designation for a Motor Vehicle (VTR-121) and a Rights of Survivorship Ownership Agreement (VTR-122).
Questions about gifts, divorces and inherited vehicles
What is the gift tax?
$10, for a vehicle received from a spouse, parent or stepparent, grandparent or grandchild, child or stepchild, sibling, guardian, a decedent's estate, or a nonprofit 501(c)(3) organization, in place of the 6.25 percent sales tax.
Who has to sign the gift affidavit?
Both the donor and the recipient sign the Affidavit of Motor Vehicle Gift Transfer (Comptroller form 14-317) and the title application; it is notarized unless signed in front of a county tax office employee, and either the donor or the recipient submits everything in person at the county tax office.
My spouse died without a will. How do I transfer the car?
With an Affidavit of Heirship for a Motor Vehicle (VTR-262), all signatures notarized, plus the title if available, any release of lien, Form 130-U, your photo ID, proof of insurance if registering, and an inspection if the registration has expired and you want to register it. With a will, the vehicle goes through probate and the executor transfers it with letters testamentary.
What if the divorce decree does not mention the car?
Then a properly assigned title, signed over by the former spouse, is required; when the decree awards the vehicle, a certified copy of the decree goes to the county tax office with the title application.
Can I name someone to receive my car when I die?
The TxDMV's forms page carries a Beneficiary Designation for a Motor Vehicle (VTR-121) and a Rights of Survivorship Ownership Agreement for a Motor Vehicle (VTR-122); the TxDMV's motorist pages describe the transfers after a death through probate or the heirship affidavit.
Is an inherited vehicle taxed?
A transfer between eligible parties by inheritance uses the gift affidavit, which the TxDMV's FAQ says is required when the vehicle is inherited between eligible parties, with the $10 gift tax.
Written by SearchSystems.net from the TxDMV's buying or selling page, its FAQ and its forms page, read on October 14, 2026.