Act of Donation for a Vehicle in Louisiana: Notary and OMV Filing

To donate a vehicle in Louisiana, you sign a written Act of Donation before a notary and two witnesses, then submit it to the Office of Motor Vehicles with the signed title, a vehicle application, the recipient’s ID, and payment for sales tax and fees. The Act of Donation for a vehicle in Louisiana is the document that makes the gift legally valid; without proper notarization, Civil Code Article 1541 treats the transfer as absolutely null.¹

One thing to know upfront: the sales tax exemption that used to apply when parents gave a car to a child (or between other immediate family members) was repealed in December 2024. Most donations now trigger sales tax on the vehicle’s fair market value regardless of the family relationship.²

What the Act of Donation Must Contain

Louisiana’s OMV publishes a standard form, DPSMV 1699, that most people use.³ An attorney can also draft one from scratch. Whichever route you take, the document has to include:

Full legal names and addresses of both the donor and the recipient (the “donee”)
The vehicle’s make, model, year, and VIN
A declared value for the vehicle, which the OMV uses when assessing tax
A clear statement that the transfer is a gift with nothing expected in return

The donor has to hold clear title. If a lien is still recorded against the vehicle, the lienholder must release it or provide written authorization before the donation can go through.

Signing Before a Notary and Two Witnesses

Louisiana Civil Code Article 1541 requires donations to be made by authentic act, which means the Act of Donation must be signed in front of a Louisiana notary public and two witnesses, and the notary must affix an official seal.¹ Skip this and the OMV rejects the paperwork.⁴

Both parties should appear at the notary’s office together. The donor signs the Act of Donation and also signs the back of the certificate of title, assigning it to the recipient. The notary authenticates both signatures at once. Louisiana sets no statutory maximum on notary fees, so what you pay varies.

The Dealer Manual Gift Alternative

There is one exception to the notarized-document rule. Under RS 32:705.1, a titled motor vehicle can be donated as a “manual gift” by handing over the executed certificate of title, provided the transaction runs through a Louisiana Motor Vehicle Commission licensed dealer.⁵⁶ This route skips the notarized form entirely, but you need a cooperating dealer willing to process it. For most private family transfers, the notarized Act of Donation is the practical path.

Filing the Paperwork With the OMV

Once the Act of Donation is notarized, the title transfer gets filed with the OMV. You can submit in person at an OMV office, through a Public Tag Agent, or by mail to OMV Headquarters in Baton Rouge. Bring:⁴

The original notarized Act of Donation, not a copy
The certificate of title, signed over to the recipient in front of a notary, with any liens released
A completed Vehicle Application Form (DPSMV 1799)
A copy of the recipient’s photo ID: a driver’s license or ID card from any state, or a U.S. military ID⁷

The most common reason a submission gets bounced back is a mismatch between the name on the title, the name on the Act of Donation, and the name on the application. Confirm they all read the same before you file.

Odometer Disclosure

Most vehicle transfers require an odometer disclosure statement. As of 2021, vehicles from model year 2011 and newer need this disclosure for twenty years from their model year, not the old ten.⁸ Vehicles from model year 2010 and earlier still fall under the ten-year rule.⁹ So a 2012 vehicle donated in 2026 still needs odometer disclosure; it won’t be exempt until 2032.

Both the donor and the recipient sign the odometer statement. If the back of the title doesn’t have a disclosure section, submit a separate supplemental odometer statement with the OMV paperwork.⁷

Sales Tax and Fees You Will Owe

This is where the 2024 change matters. Louisiana used to exempt vehicle donations between immediate family members from sales tax under RS 47:301(10)(m). That provision was repealed in December 2024 as part of Louisiana’s tax reform legislation, and no replacement family exemption has been enacted.² The OMV now assesses sales tax on most donated vehicles based on fair market value, regardless of the relationship between donor and recipient.

The tax is collected when the recipient applies for the new title.¹⁰ If you think the assessed value is inflated, you’ll need documentation to challenge it. The OMV holds the title until every dollar is paid.

On top of sales tax, standard OMV charges apply:¹¹

Title fee: $68.50
Handling fee: $8.00
Lien recordation fee: $10.00 to $15.00, if a new lien is being recorded
License plate transfer: $3.00, if moving an existing plate to the donated vehicle

If registration has lapsed, renewal fees also apply.

Federal Gift Tax Reporting

The IRS treats a donated vehicle as a gift. If the fair market value exceeds $19,000, the donor must file IRS Form 709, the gift tax return, to report it. That $19,000 is the annual gift tax exclusion for 2026.¹²

Filing Form 709 does not mean you owe tax. The amount above the annual exclusion simply reduces the donor’s lifetime unified credit, which stands at $15,000,000 for 2026.¹² For most donations, Form 709 is a paperwork step with no actual tax bill. If the vehicle is worth less than $19,000 and no other gifts went to the same recipient that year, no federal filing is needed.¹³

What the Recipient Must Do Next

Louisiana law requires the new owner to file a title application within five days of receiving the certificate of title or the vehicle itself.¹⁴ That is tighter than most people expect.

Every registered vehicle in Louisiana must carry liability insurance.¹⁵ Driving uninsured can result in fines, a suspended registration, and impoundment. Most auto policies allow a short grace period to add a newly acquired vehicle, but the length of that window depends on the insurer. Call your insurance company before you take the keys, because the industry rule of thumb about thirty days isn’t universal.

Louisiana also requires periodic safety inspections on most registered vehicles.¹⁶ Inspection stations issue one-year and two-year certificates.¹⁷ In parishes that participate in the federal Clean Air Act program, model year 1980 and newer vehicles also get an emissions check. If the donated vehicle’s inspection has lapsed, the recipient will need a fresh one before renewing registration.

When a Donation Can Be Revoked

A completed Louisiana donation is generally final, but the Civil Code carves out narrow exceptions.

The broadest is ingratitude. If the recipient commits a serious offense against the donor, physical harm being the clearest example, the donor can sue to revoke the donation.¹⁸ It requires filing a lawsuit and presenting evidence, not a demand letter. Even if revocation succeeds, it doesn’t undo any sale, lease, or lien the recipient placed on the vehicle before the lawsuit was filed.¹⁹

A donation can also be dissolved if the Act of Donation included specific written conditions the recipient failed to meet. Verbal side agreements won’t hold up; the condition has to be in the document itself. Fraud or coercion in obtaining the donation is separate grounds for annulment, and each requires its own legal action.

1
Louisiana Legislature. House Bill No. 527
2
Louisiana State Legislature. RS 47:301 – Louisiana Laws
3
Louisiana Department of Public Safety and Corrections. Act of Donation – DPSMV1699
4
Louisiana Office of Motor Vehicles. Used Title and Registration
5
Louisiana State Legislature. Louisiana Code RS 32:705.1 – Acts of Donation; Titled Motor Vehicles
6
Legal Information Institute. Louisiana Admin Code Title 55, III-395 – Donations by Manual Gift at a Dealership
7
Louisiana Office of Motor Vehicles. Frequently Asked Questions
8
Louisiana Department of Public Safety Office of Motor Vehicles. Policy 80.00 Required Odometer Statements
9
eCFR. Part 580 – Odometer Disclosure Requirements
10
Louisiana State Legislature. RS 47:303 – Louisiana Laws
11
Louisiana Office of Motor Vehicles. Vehicle Registration, Title and Plate Fees
12
Internal Revenue Service. Whats New – Estate and Gift Tax
13
Internal Revenue Service. Instructions for Form 709
14
Justia. Louisiana Revised Statutes 32-707 – Application for Certificates of Title
15
Louisiana State Legislature. RS 32:861 – Louisiana Laws
16
Louisiana State Legislature. RS 32:1304 – Louisiana Laws
17
Justia. Louisiana Code RS 32:1306 – Operation of Official Inspection Stations
18
Justia. Louisiana Civil Code Article 1556 – Causes for Revocation or Dissolution
19
Justia. Louisiana Civil Code Article 1559 – Revocation for Ingratitude