If the vehicle is being given as a gift, and an exemption from excise tax is being requested, the following requirements apply:
The parties involved in the transfer of the vehicle must be members of immediate family:
- Son or Daughter
- Adopted Son or Daughter
- Grandson or Granddaughter
- Stepson or Stepdaughter
- Mother or Father
- Stepmother or Stepfather
- Brother or Sister
- Half Brother or Half Sister
- Grandmother or Grandfather
- Son-in-law or Daughter-in-law
- Mother-in-law or Father-in-law
- Aunt or Uncle (65 years old or older) to niece or nephew
If the last names do not agree, you must submit proof of the relationship.
For example, a marriage certificate showing the daughter’s current married name, as well as a birth certificate showing the daughter’s last name prior to the marriage would prove the relationship. Please contact the MVA’s Customer Service Center at 1-410-768-7000 if you need clarification on the types of documentation needed to prove a relationship.
Note: Marriage licenses are acceptable if it is a certified official marriage certificate signed by a clerk of the court and contains an embossed seal. Marriage certificates signed by the Pastor/Minister/Clergy received after the ceremony was performed will not be accepted. A certified official marriage certificate can be applied for and obtained from the court.
If a vehicle is being given to a niece and/or a nephew from an aunt and/or uncle, a Certified Statement (form # VR-299) is needed to accompany the Gift Certification (form # VR-103).
Certificate of Title
To give the vehicle as a gift in Maryland it must be already titled in the state of Maryland. You must submit the Gift Certification (form # VR-103) with the Certificate of Title.
- To give the vehicle to one family member from another, the same information and transaction procedures are required on the “Maryland Certificate of Title.” The person giving the vehicle is the “seller” and the “buyer” is the person receiving the vehicle as a gift.
- To add a name to the title, place both the current owner’s name and the new name on the line for “name of buyer” in the “Assignment of Ownership” section. Complete the address line for the buyers in this, as well as the “Application for Title and Registration” section.
- It is important to remember that the current lienholder on the vehicle must approve the addition or deletion of a name on the title. A vehicle with a current lien must have a letter of permission on the lienholder’s letterhead for the owner to submit to the MVA to add or delete a name on the title.
- In the purchase price section, print the word “gift” and fill in the date of the transaction.
- Fill in the odometer reading in the “Assignment of Ownership” section.
GIFT ASSIGNMENT OF OWNERSHIP
Click to see enlarged form
Any transfer between spouses or between parent and child are exempt from inspection if titled in Maryland. All other transactions require a Maryland Safety Inspection. An inspection is not required if the vehicle is co-owned and one of the names is being removed from the title certificate.
Notice of Security Interest Filing
- If there is a lien showing on the face of the title and the vehicle is paid off, the receiver of the vehicle will need the “Notice of Security Interest Filing."
- If the document is not available, please request the giver of the vehicle to obtain a letter on the financial institution’s letterhead stating that they hold no security interest and have it signed by the financial institution's authorized agent. The letter should also include the date of the loan's creation, the amount, the date of its release, the name and address of the debtor, and a full vehicle description (year, make and vehicle identification number).
A vehicle that is titled in the state of Maryland and is transferred as a gift is tax exempt as long as the receiver meets the relationship requirements. A vehicle that is given as a “gift” to a Maryland resident from out-of-state is not tax exempt unless the vehicle was previously titled and registered in Maryland and the relationship of the individuals meets our requirements.
Plate Transfer and Registration
- Insurance information must be submitted to register the vehicle. The full name of the insurance company, policy or binder number, and the agent’s name (if there is an agent) must be submitted. The insurance information is certified as true and correct by the recipient(s) signature(s). The insurance coverage must be provided by a company licensed to insure vehicles in Maryland.
- The recipient of the vehicle must complete the “Application for Title and Registration” section on the “Maryland Certificate of Title” with the insurance information.
APPLICATION FOR TITLE AND REGISTRATION
Click to see enlarged form
- If the recipient does not have the “Maryland Certificate of Title” for the vehicle the current owner will need to complete an MVA Application for Duplicate Title (form # VR-018) and then sign the vehicle over to the receiver as a gift.
- Plates may be transferred if the vehicle is titled:
- In joint names of husband and wife and is being transferred to the name of either the husband or the wife;
- In the name of the husband or the wife and is being transferred to the joint names of both;
- In the joint names of a parent and child and is transferred to the individual name of either party;
- In the name of an individual and is transferred to the joint names of that individual and that individual’s parent or child; or
- In the name of an individual and is transferred to the name of a child or parent of that individual.
New plates must be purchased for all other gift transfers to family members. If you are transferring plates and less than 12 months remain in the registration year, the registration will be renewed for an additional year when the vehicle is titled. If the plates cannot be transferred and are returned with 12 or more months remaining, a one-year registration fee refund will be mailed to you.