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The MVR-613 form is a crucial document for individuals and entities seeking a Highway Use Tax exemption in North Carolina. This form is utilized by purchasers of motor vehicles, allowing them to certify their eligibility for tax relief under specific circumstances outlined by state and federal law. Various scenarios qualify for exemption, including transfers between co-owners without compensation, gifts between family members, and vehicles designated for public education programs. Additionally, the form accommodates unique situations such as transfers to volunteer fire departments and certain state agencies. Completing the MVR-613 requires the purchaser to provide detailed information about the vehicle, including its make, model, and VIN, along with their personal certification of eligibility. The form also includes provisions for partial exemptions and specific tax considerations for repossessors and corporate mergers. Properly filling out and submitting this form can significantly impact the tax obligations of vehicle purchasers, making it an essential part of the vehicle transfer process in North Carolina.

Mvr 613 Example

MVR-613

(Rev. 02/2016)

North Carolina Division of Motor Vehicles

 

Highway Use Tax Exemption Certification

 

(In accordance with US Code 351 and 721 and NC General Statute 105-187.6)

As purchaser of a Year ______ Make ________ Body Style ______ VIN ____________________________________ Fuel____

I, ________________________________________ certify that I qualify for the Highway Use Tax exemption based on one of

the following reasons:

Check Applicable Box

To a co-owner when there is no compensation for the transfer.

Will or Intestacy when no compensation has been paid to the estate. Gift between spouse and spouse.

Gift between parent and child.

Gift between stepparent and stepchild.

By distribution of marital property due to separation or divorce.

To a local board of education for use in the driver education program of a public school when the motor vehicle is transferred:

a. By a retailer and is to be transferred back to the retailer within 300 days after the transfer to the local board.

b. By a local board of education.

To a handicapped person from the Department of Health and Human Services after the vehicle has been equipped by the Department for use by the handicapped.

Cherokee Indian living on the reservation (submit copy of Cherokee ID card).

To a volunteer fire department or volunteer rescue squad that is not part of a unit of local government, has no more than two paid employees, and is exempt from State income tax under G.S. 105-130.11, when the motor vehicle is one of the following:

a. A fire truck, a pump truck, a tanker truck, or a ladder truck used to suppress fire.

b. A four-wheel drive vehicle intended to be mounted with a water tank and hose and used for forest fire fighting.

c. An emergency services vehicle.

To a State agency from a unit of local government, volunteer fire department, or volunteer rescue squad to enable the State agency to transfer the vehicle to another unit of local government, volunteer

fire department, or volunteer rescue squad.

To a revocable trust from an owner who is the sole beneficiary of the trust.

Even Trades (computer schedule will be used to determine value of each vehicle for casual sales). Partial credits pursuant to G.S. 105-187.7.

PARTIAL EXEMPTION - $40 MAXIMUM TAX

(In accordance with US Revenue Code (IRC) and NC General Statute 105-187.6)

Repossessor applying for title in their name when lien has been properly recorded. Merger of corporations or name changes (consult title manual for variations).

Transfer to separate entity where no gain or loss is recognized under US Code section 351 or 721 of the US IRC. Transfer to non-separate entity or entity whose existence is disregarded under US IRC.

Under penalty of law, I certify the above declaration is true.

OWNER'S SIGNATURE ________________________________________________________________________________________________

OWNER'S ADDRESS___________________________________________________________________________________________________

Date _________________________ County ________________________ State _________________________

I certify that the following person(s) ______________________________________________________________personally appeared before

me this day, each acknowledging to me that he or she voluntarily signed the foregoing document for the purpose stated therein and in the capacity indicated.

Notary Signature _______________________________________________________

 

Notary Printed or Typed Name ____________________________________________

(Seal)

My Commission Expires __________________________________________________

 

File Breakdown

Fact Name Details
Form Title MVR-613 - Highway Use Tax Exemption Certification
Governing Laws US Code 351, 721; NC General Statute 105-187.6
Purpose Certifies eligibility for Highway Use Tax exemption on vehicle transfers.
Eligible Transfers Includes gifts, transfers to educational boards, and transfers to certain organizations.
Partial Exemption Allows for a maximum tax of $40 under specific conditions.
Signature Requirement Owner must sign to certify the truth of the declaration.
Notary Acknowledgment Requires a notary signature to validate the form.

Guide to Using Mvr 613

Completing the MVR-613 form is essential for certifying your eligibility for a Highway Use Tax exemption in North Carolina. Follow these steps to ensure the form is filled out correctly.

  1. Begin by entering the year of the vehicle in the designated space.
  2. Next, write the make of the vehicle.
  3. Fill in the body style of the vehicle.
  4. Provide the VIN (Vehicle Identification Number) in the appropriate section.
  5. Indicate the fuel type used by the vehicle.
  6. In the blank space, write your full name as the certifying individual.
  7. Check the box that corresponds to your reason for claiming the exemption. Make sure to review the options carefully.
  8. Sign the form in the OWNER'S SIGNATURE section.
  9. Complete your address in the provided space.
  10. Fill in the date of signing.
  11. Write the county where you reside.
  12. Indicate your state.
  13. Have a notary public witness your signature. They will need to fill in their signature, printed or typed name, and commission expiration date.
  14. Ensure the notary includes their official seal on the document.

Get Answers on Mvr 613

What is the purpose of the MVR-613 form?

The MVR-613 form is used in North Carolina to certify eligibility for a Highway Use Tax exemption when transferring ownership of a motor vehicle. This exemption can apply in various situations, such as gifts between family members, transfers due to divorce, or transfers to specific organizations like volunteer fire departments. The form ensures compliance with both federal and state laws regarding motor vehicle taxation.

Who is eligible to use the MVR-613 form?

Eligibility for the MVR-613 form includes a range of circumstances, such as:

  • Transfers to co-owners without compensation.
  • Gifts between spouses, parents and children, or stepparents and stepchildren.
  • Transfers to local educational boards for driver education programs.
  • Transfers to handicapped individuals after vehicle modifications.
  • Transfers to volunteer fire departments or rescue squads that meet specific criteria.
  • Transfers involving revocable trusts where the owner is the sole beneficiary.

Each scenario must meet the requirements outlined in the form to qualify for the exemption.

How do I complete the MVR-613 form?

To complete the MVR-613 form, follow these steps:

  1. Fill in the details of the vehicle, including year, make, body style, VIN, and fuel type.
  2. Certify your eligibility by checking the applicable box that corresponds to your situation.
  3. Sign the form to affirm that the information provided is true.
  4. Provide your address and the date of signing.
  5. Have the form notarized by a qualified individual.

Ensure all sections are accurately completed to avoid delays in processing.

What happens if I do not qualify for the exemption?

If you do not qualify for the Highway Use Tax exemption, you will be required to pay the applicable tax when transferring the vehicle. It is essential to review the eligibility criteria carefully before submitting the MVR-613 form. Failing to provide accurate information may lead to penalties or delays in the registration process.

Where do I submit the MVR-613 form?

The completed MVR-613 form should be submitted to the North Carolina Division of Motor Vehicles (NCDMV) along with any other required documents for vehicle registration. This can typically be done at your local DMV office or through their online services, if available. It is advisable to check the NCDMV website for specific submission guidelines and requirements.

What are the consequences of providing false information on the MVR-613 form?

Providing false information on the MVR-613 form can lead to serious legal consequences. Under penalty of law, individuals who submit inaccurate or misleading information may face fines, penalties, or criminal charges. It is crucial to ensure that all statements made on the form are truthful and accurately reflect your situation.

Common mistakes

Filling out the MVR-613 form can be straightforward, but many people make common mistakes that can delay processing. One frequent error is failing to provide complete information about the vehicle. The form requires details such as the year, make, body style, and VIN. Missing any of these can lead to complications.

Another mistake is not checking the correct box for the exemption reason. The form lists several options, and selecting the wrong one can result in the denial of the exemption. Take your time to read through each option carefully before making your choice.

Many people also overlook the importance of the owner's signature. Without a signature, the form is not valid. Ensure that you sign in the designated area. Additionally, it's crucial to provide a complete address. An incomplete or incorrect address can create issues in communication or processing.

Some individuals forget to date the form. The date is important for record-keeping and processing timelines. Always double-check that the date is filled in correctly. Similarly, failing to provide the county and state can lead to delays. These details are essential for the processing of the form.

Another common oversight is not including the notary section. The MVR-613 requires a notary signature for verification. Ensure that the notary public completes this section properly, or your form may be rejected. Remember to check that the notary's commission has not expired, as this can invalidate the notarization.

People sometimes neglect to review the entire form before submission. Taking a moment to double-check your entries can save you from potential errors. Lastly, be cautious of using abbreviations or shorthand. Clarity is key. Ensure that all information is written out clearly to avoid any confusion during processing.

Documents used along the form

The MVR-613 form is an essential document for individuals in North Carolina seeking a Highway Use Tax exemption. However, it is often accompanied by several other forms and documents that help facilitate various transactions related to vehicle transfers. Understanding these additional documents can streamline the process and ensure compliance with legal requirements.

  • Title Application (Form MVR-1): This form is used to apply for a new title for a vehicle. It provides essential information about the vehicle and its owner, ensuring that the title is properly registered in the correct name.
  • Bill of Sale: A bill of sale serves as a receipt for the transaction between the buyer and seller. It outlines the details of the sale, including the purchase price and the vehicle's condition, providing proof of ownership transfer.
  • Affidavit of Ownership: This document is often used when the seller cannot provide a title. It allows the buyer to claim ownership based on other evidence, such as prior registration or other documentation.
  • Power of Attorney: This form allows one person to act on behalf of another in vehicle transactions. It is particularly useful when the owner cannot be present to sign necessary documents.
  • Vehicle Registration Application (Form MVR-4): This application is required to register a vehicle with the state. It collects information about the vehicle and its owner, ensuring that the vehicle is legally recognized on the road.
  • Odometer Disclosure Statement: This statement is necessary to verify the mileage of a vehicle at the time of sale. It helps prevent fraud by ensuring that the odometer reading is accurate and reflects the vehicle's true usage.
  • Insurance Verification: Proof of insurance is often required when registering a vehicle. This document confirms that the vehicle is insured, which is a legal requirement for operating a vehicle in most states.
  • Notarized Affidavit: In some cases, a notarized affidavit may be needed to confirm the authenticity of signatures on documents related to the vehicle transfer. This adds an extra layer of security and legitimacy to the transaction.
  • Sales Tax Exemption Certificate: This certificate is used to claim an exemption from sales tax on the purchase of a vehicle under certain conditions, such as transfers between family members or non-profit organizations.

In summary, the MVR-613 form works in conjunction with several other important documents that facilitate the legal transfer of vehicle ownership. Familiarity with these forms can help ensure that all necessary steps are taken, making the process smoother and more efficient for everyone involved.

Similar forms

The MVR-613 form serves a specific purpose related to tax exemptions for vehicle transfers in North Carolina. Several other documents share similarities with it, particularly in their function or requirements. Here are nine documents that are similar to the MVR-613 form:

  • Form 8300: This form is used to report cash payments over $10,000 received in a trade or business. Like the MVR-613, it requires certification of the transaction's details and purpose.
  • Form 1099: Issued for reporting various types of income other than wages, salaries, and tips. It also requires the identification of the payer and recipient, similar to the MVR-613.
  • Form 1040: The standard individual income tax return form. Both forms require personal information and declarations regarding tax-related matters.
  • Form W-4: This form is used by employees to indicate their tax situation to their employer. It shares a need for personal information and declarations of eligibility.
  • Form 4506-T: Request for transcript of tax return. It requires personal identification and a declaration of purpose, akin to the MVR-613.
  • Form 941: This is used to report income taxes, Social Security tax, or Medicare tax withheld from employee's paychecks. Both forms involve reporting and certification of tax-related information.
  • Form SS-4: Application for Employer Identification Number (EIN). It requires detailed information about the entity and its purpose, similar to the MVR-613's focus on the vehicle and transaction.
  • Form 8822: Change of address form for individuals and businesses. It requires personal information and a declaration, paralleling the MVR-613's requirements.
  • Form 1065: Used for reporting income, deductions, gains, and losses from partnerships. It also requires detailed information about the entities involved, similar to the MVR-613.

Dos and Don'ts

When filling out the MVR-613 form, it’s important to follow specific guidelines to ensure your submission is accurate and complete. Here are some things you should and shouldn't do:

  • Do read the entire form carefully before starting to fill it out.
  • Do provide accurate information about the vehicle, including the Year, Make, Body Style, and VIN.
  • Do check the appropriate box that applies to your situation for the tax exemption.
  • Do sign and date the form in the designated area.
  • Don't leave any required fields blank; fill in all necessary information.
  • Don't use white-out or any other correction fluid on the form.
  • Don't forget to have the form notarized if required for your situation.
  • Don't submit the form without reviewing it for errors or omissions.

Misconceptions

The MVR-613 form is an important document used in North Carolina for certifying eligibility for the Highway Use Tax exemption. However, several misconceptions exist regarding its purpose and use. Below are nine common misconceptions, along with explanations to clarify the facts.

  • The MVR-613 form is only for new vehicles. This is not true. The form can be used for both new and used vehicles, as long as the transfer meets the criteria for tax exemption.
  • Only government entities can use the MVR-613 form. While government entities do qualify for certain exemptions, individuals and organizations like local boards of education, volunteer fire departments, and family members can also utilize this form.
  • Filling out the MVR-613 guarantees a tax exemption. Completing the form does not automatically guarantee an exemption. The applicant must meet specific criteria outlined in the form to qualify.
  • The form can be filled out by anyone. The form must be completed by the purchaser or the individual who qualifies for the exemption. It is not valid if filled out by a third party without proper authority.
  • There is no penalty for providing false information on the MVR-613 form. This is incorrect. Under penalty of law, individuals must certify that their declaration is true, and providing false information can lead to legal consequences.
  • The MVR-613 form is only relevant for personal vehicle transfers. This misconception overlooks the fact that the form can also be used for vehicles transferred to organizations, such as volunteer fire departments and educational institutions.
  • All gifts of vehicles are exempt from the Highway Use Tax. Not all vehicle gifts qualify for an exemption. The form specifies certain conditions under which gifts can be exempt, such as between spouses or parent and child.
  • The MVR-613 form does not require notarization. In fact, the form must be notarized to be valid. This step ensures that the information provided is verified by a notary public.
  • Once the MVR-613 form is submitted, it cannot be amended. This is not accurate. If an error is discovered after submission, the form can be corrected or a new form can be submitted, provided it is done in accordance with the guidelines set forth by the North Carolina Division of Motor Vehicles.

Understanding these misconceptions can help individuals navigate the process of applying for a Highway Use Tax exemption more effectively. It is essential to read the form carefully and ensure all criteria are met to avoid potential issues.

Key takeaways

When dealing with the MVR-613 form for Highway Use Tax Exemption in North Carolina, there are several important points to keep in mind. This form is crucial for ensuring that you qualify for exemptions and can avoid unnecessary tax burdens. Here are key takeaways to consider:

  • Understand the Purpose: The MVR-613 form certifies eligibility for exemptions from the Highway Use Tax based on specific criteria outlined by state law.
  • Identify Your Eligibility: Before filling out the form, confirm that you meet one of the exemption criteria, such as transferring a vehicle as a gift or to a local educational board.
  • Complete Vehicle Information: Accurately provide details about the vehicle, including year, make, body style, VIN, and fuel type. Errors can lead to delays or denials.
  • Check the Right Box: Ensure you check the appropriate box that corresponds to your reason for exemption. Each reason has specific legal implications.
  • Signature Requirement: The form must be signed by the owner certifying the truthfulness of the information provided. This is a legal declaration.
  • Notary Public: A notary must witness the signing of the form. This adds an extra layer of verification and legitimacy to the document.
  • Keep Copies: Always retain a copy of the completed MVR-613 form for your records. This can be useful for future reference or in case of disputes.
  • Submission Process: After completing the form, submit it to the appropriate DMV office along with any required documentation to ensure your exemption is processed.
  • Understand the Time Limits: Be aware of any time constraints related to the exemption, especially if the vehicle is being transferred to a local board of education.
  • Consult Legal Resources: If unsure about any part of the form or your eligibility, consider seeking advice from legal professionals or the DMV for clarity.

Completing the MVR-613 form accurately and understanding its requirements is essential for navigating the Highway Use Tax exemption process effectively. Ensure that you take the necessary steps to comply with all legal obligations.