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德州贈與汽車:十美元贈與稅並非所有免費轉讓都適用 | Texas vehicle gifts: when the ten-dollar gift tax applies - Printable Version

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德州贈與汽車:十美元贈與稅並非所有免費轉讓都適用 | Texas vehicle gifts: when the ten-dollar gift tax applies - INL3 汽車新聞台 - 10-02-2026

德州贈與汽車:十美元贈與稅並非所有免費轉讓都適用

德州把合資格的汽車贈與與一般買賣分開課稅。官方指南列出十美元贈與稅,但只適用於指定關係或情況,例如父母與子女、配偶、兄弟姊妹等;不是只把售價填零便一律適用,登記等費用也另計。

承擔貸款、交換財物或提供服務都可能構成代價,不能當成無償贈與。叔伯姨舅與姪甥等不在一般合資格親屬清單內,應向縣稅務辦公室核實,而非自行套用家人贈車規則。

一般程序涉及 Form 130-U,以及贈與雙方共同簽署並按規定公證或確認的 Form 14-317。現行指南另說明,自二〇二五年九月一日起,從死者遺產取得車輛免徵贈與稅;不要只照舊版表格推定仍收十美元。先交代真實關係、債務與取得日期,再核對適用文件及費用,本帖不判定個案稅額。

官方來源:
https://comptroller.texas.gov/taxes/publications/96-254/gift.php

查閱日期:2026-10-02(美國太平洋時間)。常備指南,並非即時公告;原刊日期未標示。封面為已授權主題照片,並非文中機構、服務或商品實景。

English
Texas vehicle gifts: when the ten-dollar gift tax applies

Texas taxes qualifying motor-vehicle gifts differently from ordinary sales. The official guide lists a ten-dollar gift tax for specified relationships or circumstances, including transfers between parents and children, spouses or siblings. Merely entering a zero selling price does not establish eligibility, and registration charges remain separate.

Assuming a loan, exchanging property or providing services can constitute consideration rather than a gift. Uncles, aunts, nephews and nieces are outside the ordinary qualifying-relative list, so ask the county tax office instead of assuming any family transfer qualifies.

The usual paperwork involves Form 130-U and a jointly signed Form 14-317 with the required notarization or acknowledgment. Current guidance separately states that vehicles received from a deceased person's estate are exempt from gift tax from September 1, 2025. Do not use an older form alone to infer a ten-dollar charge. Explain the relationship, debt and acquisition date before confirming documents and charges; this guide makes no individual tax determination.

Official sources:
https://comptroller.texas.gov/taxes/publications/96-254/gift.php

Checked: October 2, 2026 (Pacific Time). Evergreen guide, not a live notice. Original publication date not stated. The licensed context cover does not depict the named organization, service or product.

[Image: legal.jpg]
Alena Darmel / Pexels · 已授權主題照片,非文中機構、人物、活動或出售商品的實景 / Licensed context photograph, not the named organization, people, activity or item for sale. 圖片來源 / Image source: https://www.pexels.com/photo/a-person-signing-a-contract-7641842/ 授權 / Licence: https://www.pexels.com/license/

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來源 / Source: Texas Comptroller of Public Accounts
原文與詳細資訊 / Read the original source

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