Form MVU-27 at a glance
What it is: Form MVU-27 is the Massachusetts Department of Revenue Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred by Intestacy, Will or Otherwise.
Who signs: Executor or administrator: SIGN and Date. Transferee: SIGN and Date.
This claim for exemption is based on a transfer of a motor vehicle by intestacy, will, or otherwise to an heir, legatee or other beneficiary.
What to bring and attach to Form MVU-27
A copy of the Notice of Appointment from the Probate Court identifying the executor, administrator or other personal representative of the decedent's estate must be attached.
A filled-in Form MVU-27 example: an executor transfers a car to a son
How to fill out Form MVU-27, box by box
Motor Vehicle Transferred
Under Motor Vehicle Transferred, enter the Year, Make, Model, Vehicle identification number and Title number.
All entries must be printed or typed except for signatures.
Executor or administrator of the estate, Decedent and Transferee
After "transferred by", enter the Executor or administrator of the estate, after "of" the Decedent and after "to" the Transferee.
The transferee is an heir, legatee or beneficiary of such estate and the transferee is entitled to title to or possession of the vehicle under the laws of intestacy, under the will or otherwise.
Declaration and signatures
Under Declaration, you declare under the pains and penalties of perjury that you have reviewed this affidavit and the statements you have made in it and declare that they are true.
Executor or administrator: SIGN and Date. Transferee: SIGN and Date.
More rules for Form MVU-27
The purchaser of a motor vehicle acquired for use, storage or other consumption in the Commonwealth of Massachusetts is required to pay a sales or use tax unless an exemption is specifically provided for in the Massachusetts General Laws or the Code of Massachusetts Regulations.
An exemption from the sales or use tax for the transfer of a motor vehicle by intestacy, will or otherwise to an heir, legatee or other beneficiary is provided for by the Massachusetts regulations and statutes. In order to be exempt from the sales or use tax you must meet the requirements of the law and complete the affidavit. You must fill in all blanks and print your entries, except at the end of the affidavit where the signatures are required.
Common questions about Form MVU-27
Is there a penalty?
Your statements are to be made under the pains and penalties of perjury and a statement which is made willfully and is false as to a material matter may be punished as a felony under Massachusetts General Laws, Chapter 62C, section 73, or Chapter 268, section 1A.
When is this form not the right one?
If the transferee is the surviving spouse, this affidavit does not apply. In such a situation, use the Registry of Motor Vehicles' Affidavit of Surviving Spouse.
Sources
[1] Form MVU-27 (Rev. 4/99), Massachusetts Department of Revenue (the Official source link on this page).