• Definition of Relative
For tax purposes, a relative is defined as a spouse, mother, father, sister, brother, child, stepfather, stepmother, stepsister, stepbrother, grandfather, grandmother, grandchild, legal ward, or legally-appointed guardian.

• Tax Exemption Between Relatives
No tax due if you acquire a vehicle from a relative. Only immediate relatives qualify. You may need to provide documents proving your relationship.

• Title and Tax
How vehicle ownership transfers upon death of the owner depends on whether the deceased's estate is probated.