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Form MVU-26 Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Transferred Within a Family - Massachusetts
Form MVU-26, Affidavit in Support of a Claim for Exemption from Sales or Motor Vehicle Transferred Within a Family, upon which a new owner of a vehicle (a receiver) may get a tax exemption from a sales or use tax if they received an automobile from a prior owner who is a family member.
Alternate Name:
- Motor Vehicle Sales and Use (MVU) Tax Form.
Form MVU-26 is issued by the Massachusetts Department of Revenue and was last revised on June 1, 2004. A fillable MVU-26 Form is available for download below.
Form MVU-26 Instructions
According to its content, MVU-26 Form is similar to Form MVU-24, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift, although there is a big difference between these applications. When choosing which one to use, it's important to understand if the prior owner is a family member because MVU-26 can only be used with family members such as a spouse, son, mother, sister, etc.
Due to the specifics of the application, it's structure is quite simple, and filling in this document is a straightforward process. Information that must be indicated in the document:
- Details about the motor vehicle being transferred.
- Names and addresses of the prior owner and the new owner.
- A statement, in which parties declare that the information in the application is true.
- Signatures of the prior owner and new owner.
- Instructions with additional information on how to fill out the application.
Where to Mail Form MVU-26 (Massachusetts)?
The application should be submitted to:
- Any Registry of Motor Vehicles (RMV) Service Center in Massachusetts, when obtaining registration and title of the vehicle (as a part of document series);
- The Massachusetts Department of Revenue (DOR), when requesting a motor vehicle sales or use tax abatement (with a filled-out Form ABT, Application for Abatement).
