Form VR-478 "Request for Exemption of Excise Tax and Title Fee for Qualifying Vehicle Transfers to or From a Trust" - Maryland

What Is Form VR-478?

This is a legal form that was released by the Maryland Department of Transportation - a government authority operating within Maryland. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on June 1, 2017;
  • The latest edition provided by the Maryland Department of Transportation;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form VR-478 by clicking the link below or browse more documents and templates provided by the Maryland Department of Transportation.

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Download Form VR-478 "Request for Exemption of Excise Tax and Title Fee for Qualifying Vehicle Transfers to or From a Trust" - Maryland

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VR-478 (06-17)
6601 Ritchie Highway, N.E., Glen Burnie, Maryland 21062
Request for Exemption of Excise Tax and Title Fee for Qualifying Vehicle Transfers to or from a Trust
Complete this form if this transfer is to or from a trust and you feel the transaction is title fee and excise tax exempt due to one of the reasons listed
below. If the vehicle is subject to a lien, a letter of permission from the lien holder must accompany the transaction. Please provide copies of the
portion of the trust agreement naming the trust, trustee(s), and beneficiary(s) to support the requested exemption.
This title transfer is exempt from excise tax and title fee because:
The Maryland title attached is assigned as a gift to or from a trust naming a beneficiary excise tax exempt under §13-810(c) 1and 4.
Qualifying relationships between person who gave the vehicle to the trust and the beneficiary(s) named in the trust include:
• spouse, child, grandchild, parent, sister, brother, grandparent, father-in-law, mother-in-law, son-in-law, or daughter-in-law;
• from an aunt/uncle at least 65 years of age to a niece or nephew;
• or in a similar manner as legal heir, legatee, or distributee.
The trustee purchased the vehicle and titled it in Maryland in the name of the trust, and the vehicle is now being given to one of the beneficiaries.
VEHICLE INFORMATION
Year
Make
Vehicle Identification Number
NAME OF TRUST, TRUSTEE, OR BENEFICIARY
Name of Trust
Name of Beneficiary
Relationship of Beneficiary to Person Who Transferred Vehicle to the Trust
Certification of Trustee - I hereby certify, under penalty of perjury that the statements made above are true and correct to the best of my knowledge,
information, and belief, and that the documents provided support the excise tax/title fee exemption as described under Estates and Trust Annotated Code of
Maryland §14.5-1001and Maryland Vehicle Law §13-802(c), §13-810(a)26, and Exemptions Excise Tax §13-810.
_____________________________________________________________________________________________________________________________________________
Name of Trustee(s)
Signature of Trustee(s)
Date
For more information visit our website at www.mva.maryland.gov or call 410-768-7000.
TTY for the hearing impaired: 1-800-492-4575.
VR-478 (06-17)
6601 Ritchie Highway, N.E., Glen Burnie, Maryland 21062
Request for Exemption of Excise Tax and Title Fee for Qualifying Vehicle Transfers to or from a Trust
Complete this form if this transfer is to or from a trust and you feel the transaction is title fee and excise tax exempt due to one of the reasons listed
below. If the vehicle is subject to a lien, a letter of permission from the lien holder must accompany the transaction. Please provide copies of the
portion of the trust agreement naming the trust, trustee(s), and beneficiary(s) to support the requested exemption.
This title transfer is exempt from excise tax and title fee because:
The Maryland title attached is assigned as a gift to or from a trust naming a beneficiary excise tax exempt under §13-810(c) 1and 4.
Qualifying relationships between person who gave the vehicle to the trust and the beneficiary(s) named in the trust include:
• spouse, child, grandchild, parent, sister, brother, grandparent, father-in-law, mother-in-law, son-in-law, or daughter-in-law;
• from an aunt/uncle at least 65 years of age to a niece or nephew;
• or in a similar manner as legal heir, legatee, or distributee.
The trustee purchased the vehicle and titled it in Maryland in the name of the trust, and the vehicle is now being given to one of the beneficiaries.
VEHICLE INFORMATION
Year
Make
Vehicle Identification Number
NAME OF TRUST, TRUSTEE, OR BENEFICIARY
Name of Trust
Name of Beneficiary
Relationship of Beneficiary to Person Who Transferred Vehicle to the Trust
Certification of Trustee - I hereby certify, under penalty of perjury that the statements made above are true and correct to the best of my knowledge,
information, and belief, and that the documents provided support the excise tax/title fee exemption as described under Estates and Trust Annotated Code of
Maryland §14.5-1001and Maryland Vehicle Law §13-802(c), §13-810(a)26, and Exemptions Excise Tax §13-810.
_____________________________________________________________________________________________________________________________________________
Name of Trustee(s)
Signature of Trustee(s)
Date
For more information visit our website at www.mva.maryland.gov or call 410-768-7000.
TTY for the hearing impaired: 1-800-492-4575.