Quoted from txdmv.gov

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What steps should I follow to give a vehicle as a gift to a friend or relative?

Please give the recipient your (signed) negotiable title and request that the recipient complete a title application. Which must be provided to their county tax office.

Effective September 1, 2009, when a motor vehicle is transferred as a result of a gift, the title application must be accompanied by the Texas Comptroller of Public Accounts Form 14-317, Affidavit of Motor Vehicle Gift Transfer. The donor and recipient must both sign the affidavit and title application. The "$10 Gift Tax" only applies to a person who receives the vehicle from a:

* Spouse
* Parent or Stepparent
* Grandparent or Grandchild
* Child or Stepchild
* Sibling
* Guardian
* A decedent’s estate
* A vehicle donated to or given by a Nonprofit IRC Sec. 501(c)(3)

On the title application, the recipient who qualifies should check the "$10 Gift Tax - Affidavit required. Use Comptroller Form 14-317." box found in Section 21. The recipient will have to provide proof of auto insurance at the county tax office to register the vehicle.

車子現在買賣都一定要繳稅喔...
而且不只看你的售價,他們有所謂的presumptive value.
擇較高的value來課稅

嘩那我把車給我媽 是不是要帶出生証明才不用給稅???

You bet