TX 9001L0978D06 Motor Vehicle Tax 1990-01-05

When did Texas remove notarization from motor vehicle tax affidavits and related forms?

Short answer: Effective April 1, 1990, Texas stopped requiring notarized signatures on Form 130-U for tax purposes and planned corresponding changes to Forms 131-U and 132-U. The notice followed H.B. 2020's removal of notarization from title documents.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1990
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is NOT a taxpayer-specific letter ruling. It combines a January 5, 1990 implementation letter with a November 29, 1989 internal memorandum on removing notarization from motor vehicle tax affidavits. It carries no taxpayer-specific reliance protection. Forms 130-U, 131-U, and 132-U, signature and perjury language, notarization, title procedures, and H.B. 2020 implementation may have changed. Historical agency addresses and form layouts should not be used without verification. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The Comptroller announced that notary acknowledgment would no longer be required for tax signatures on Form 130-U effective April 1, 1990. It also planned changes to rental and leasing Forms 131-U and 132-U.

The attached internal memo explained that H.B. 2020 had removed notarization from title documents and gave administrative reasons for applying the change to the tax affidavit.

What this means for you

This is a historical form-implementation notice. Use current forms and signature instructions.

Common questions

Q: When did the change take effect?

A: April 1, 1990.

Citations and references

  • Texas H.B. 2020 — identified as removing the notary requirement from title documents.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

January 5, 1990


State Department of Highways and Public Transportation
Division of Motor Vehicles
40th and Jackson
Austin, TX 78779

Dear ***:

This office has determined that for tax purposes notary acknowl-
edgment of signatures will no longer be required on the Applica-
tion for Texas Certificate of Title/Seller, Donor or Trader's
Affidavit (Form 130-U). This position is taken in order to be
consistent with HB 2020 which removed the notary requirement from
title documents. April 1, 1990 will be the effective date of the
change.

The area on the form which the notary currently uses will be
available for your needs.

We will also be changing forms 131-U and 132-U which apply to
rental and leasing companies.

If you have any questions please feel free to call me at 463-
4684.

Sincerely,
Curt Swenson

BOB BULLOCK
COMPTROLLER OF
PUBLIC ACCOUNTS

November 29, 1989

TO: Debbie Angus

FROM: Curt Swenson

SUBJECT: Notarization of Motor Vehicle Tax Affidavit

As you are aware HB 2020 provided that notarization of signatures
will no longer be required on documents necessary to title a motor
vehicle, at least the Highway Department's documents. Our tax act
requires an "affidavit" indicating sales price.

There are several reasons why I think we should use this provision
as a means to no longer require notary on the tax document.

  1. The County Tax Assessor-Collectors made it very clear at the
    recent meeting in College Station that it was their desire that
    the notary be dropped. They fear that purchasers will be coming
    into their office without the notary on the tax affidavit more
    frequently since it will not be required on the title.

  2. Our Highway Department has provided me with information from
    the California Department of Motor Vehicles which indicates that
    in their experience the threat of perjury in a signature is as
    effective as a notary requirement.

  3. ***, Counsel for the *****, indicated that
    they had a hand in the bill and were of the thought that it should
    apply, at least administratively, to the tax affidavit.

  4. Notarization at best only assures the identity of the
    signature. It does little to provide for a correct statement of
    sales price. The Counties consider it a "liars affidavit". TADA
    has a similar opinion.

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