When did Texas remove notarization from motor vehicle tax affidavits and related forms?
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This page answers the general question as of 1990. Ezel answers yours, under current Texas tax law, with citations.
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
- STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
- Opinion: https://star.comptroller.texas.gov/view/9001L0978D06
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.
-
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. -
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. -
***, 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. -
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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