How did Texas document a federal surplus vehicle sale when the federal agency did not sign the seller affidavit?

Plain-English summary

A federal surplus vehicle buyer could complete the historical transfer affidavit without a federal agency representative's signature.

The federal government's Certificate of Release of a Motor Vehicle, Form 97-A, functioned as its bill of sale and listed the vehicle, price, purchaser, selling agency, and authorized government signature.

For Texas transfer, the purchaser completed the Seller, Donor, or Trader's Affidavit, entered the federal agency name and Form 97-A certificate number in the seller-signature space, completed the remaining fields, and notarized the purchaser's signature.

That relaxed seller-signature procedure applied only to transfers from the federal government. Other affidavits still required notarized purchaser and seller signatures.

What this means for you

The bulletin supplied a documentation substitute for the federal seller's affidavit signature; it did not create a general exception for other sellers.

Common questions

Q: What document acted as the federal bill of sale?
A: Form 97-A, the Certificate of Release of a Motor Vehicle.

Q: Did a federal representative sign the Texas affidavit?
A: No.

Q: Did the exception apply to nonfederal sellers?
A: No.

Citations and references

• No statute or rule was cited in the bulletin.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/7806L2017C01

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, 78774

June 15, 1978

Motor Vehicle Sales & Use Tax Bulletin No. 1978-C

All Tax Assessor-Collectors

Ladies and Gentlemen:

There has been some confusion about how to document the sale of a federal
government surplus motor vehicle when the purchaser titles and registers
the vehicle in Texas.

The federal government issues a Certificate of Release of a Motor Vehicle
(Form 97-A) with each surplus motor vehicle it sells. This certificate
is
commonly referred to as a "government title" and represents a bill of
sale
from the government.

The Form 97-A contains a description of the vehicle, the sales price, the
name of the purchaser, the name of the selling agency, and the signature
of
an authorized government agent. A sample form is attached for your
review.

A Seller, Donor, or Trader's Affidavit (Form 2C00-2.09) must be completed
by
the purchaser when transferring a government surplus vehicle. The
affidavit
may be accepted without the signature of a representative of the federal
agency. The federal government is not required to complete a Seller,
Donor,
or Trader's Affidavit. The name of the agency selling the vehicle and
the
Form 97-A certificate number must be typed in the space provided for the
seller's signature. The remainder of the affidavit must be completed in
detail including the notarized signature of the purchaser. A sample
Seller,
Donor, or Trader's Affidavit and Form 31 Tax Receipt is attached for
reference.

The acceptance of a Seller, Donor, or Trader's Affidavit completed in
this
manner is limited to transfers of motor vehicles from the federal
government.
Any other affidavit presented to you should be properly completed
including
the notarized signature of the purchaser and seller.

If you have any questions, you may write the Motor Vehicle Sales Tax
Division
or call toll free 1-800-252-5555.

Very truly yours,
Richard Montgomery, Director
Motor Vehicle Sales Tax Division