Form VR-478 Maryland

Request for Exemption of Excise Tax and Title Fee for Qualifying Vehicle Transfers to or from a Trust

This document is a request for exemption from title fee and excise tax for a vehicle transfer to or from a trust in Maryland. The exemption applies when the vehicle is assigned as a gift to or from a trust naming a beneficiary who falls under specific qualifying relationships with the person who transferred the vehicle to the trust. These relationships include spouse, child, grandchild, parent, sibling, grandparent, father-in-law, mother-in-law, son-in-law, daughter-in-law, aunt/uncle at least 65 years old to a niece or nephew, or in a similar manner as legal heir, legatee, or distributee. The trustee purchased the vehicle and titled it in Maryland under the name of the trust. One of the beneficiaries is receiving the vehicle. The document includes the name of the trust, trustee(s), and beneficiary(s), their relationships to each other, and a certification of trustee.

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Vehicle Registration Forms

If you own or lease a motor vehicle, trailer or boat, you must meet certain obligations to keep your vehicle legally registered and safe.

Form VR-478 is one of Vehicle registration forms that are documents that are used to register a motor vehicle with the relevant state or provincial authority. These forms are typically required when a person purchases a new or used vehicle or when they move to a new state or province with a vehicle.

The exact requirements and forms needed for vehicle registration can vary by location, but generally, the process involves providing information about the vehicle, the owner, and any liens on the vehicle.

Once the registration forms and fees are submitted, the state or provincial authority will issue a registration certificate or license plate to the owner of the vehicle. This registration allows the vehicle to be legally operated on public roads and highways.

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