MVR-613 is the Highway Use Tax Exemption Certification of the North Carolina Division of Motor Vehicles (NCDMV). The purchaser of a vehicle uses it to certify, under penalty of law, that the transfer qualifies for the Highway Use Tax exemption for one of the reasons printed on the form, such as a gift between spouses or a transfer to a co-owner without compensation. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the NCDMV.
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What is MVR-613?
Form MVR-613, Highway-Use Tax Exemption Certification is the North Carolina Division of Motor Vehicles (NCDMV) form on which the purchaser of a vehicle certifies that the transfer qualifies for the Highway Use Tax exemption, by checking one of the listed reasons.
The form identifies the vehicle by year, make, body style, VIN and fuel, and carries the purchaser's signed statement that the declaration is correct. It cites US Code sections 351 and 721 and North Carolina General Statute 105-187.6.
The reasons printed on the form include:
- transfers without compensation, such as to a co-owner, by will or intestacy, or as a gift between spouses, parent and child, or stepparent and stepchild;
- disposition of marital property due to separation or divorce;
- transfers to a local board of education for a driver education program, or from the Department of Health and Human Services to a handicapped person;
- a Cherokee Indian living on the reservation;
- transfers to volunteer fire departments or rescue squads, and to or from a state agency in the situations described;
- a revocable trust whose owner is its sole beneficiary;
- even trades and partial credits under G.S. 105-187.7, with the form marking a partial exemption and a maximum tax;
- a repossessor applying for title, corporate mergers or name changes, and transfers to a separate or non-separate entity under the US Internal Revenue Code.
The form also has a notary acknowledgment block for the principal(s) who sign it.
Who needs to file MVR-613?
The purchaser of a vehicle who claims a Highway Use Tax exemption completes MVR-613, checking the one reason that matches the transfer. The reasons on the form, each with its own condition, cover:
- a co-owner, when there is no compensation for the transfer;
- will or intestacy, when no compensation has been paid to the estate;
- gifts between spouse and spouse, parent and child, or stepparent and stepchild;
- disposition of marital property due to separation or divorce;
- a local board of education, for the driver education program of a public school;
- a handicapped person receiving a vehicle equipped by the Department of Health and Human Services;
- a Cherokee Indian living on the reservation, who submits a copy of the Cherokee ID card;
- a volunteer fire department or rescue squad that is not part of a unit of local government, has no more than two paid employees and is exempt from State income tax under G.S. 105-130.11, for the vehicle types the form lists;
- a state agency, a revocable trust whose owner is its sole beneficiary, a repossessor with a properly recorded lien, and the corporate and entity transfers named on the form.
Even trades and partial credits under G.S. 105-187.7 are also listed. The form does not describe who may sign for someone else; it provides lines for the owner's signature and a notary.
When to file MVR-613
You complete MVR-613 when you acquire a vehicle in a transfer that you claim is exempt from the Highway Use Tax, because the form is the purchaser's certification of that exemption. No separate due date is printed on the form, and it names no filing window or validity period. For any timing rule that applies to the vehicle transfer itself, check with the NCDMV.
Documents you need
- A copy of the Cherokee ID card, only if you check the box for a Cherokee Indian living on the reservation.
- Notary acknowledgment on the form itself: notary signature, printed or typed name, seal and commission expiration date, for the principal(s) named in the acknowledgment.
How to fill out MVR-613
Describe the vehicle
In the opening line, enter the Year, Make, Body Style, VIN and Fuel of the vehicle you are purchasing.
Enter your name in the certification
On the line after "I," write the name of the person certifying that they qualify for the Highway Use Tax exemption.
Check the exemption reason
Check the applicable box under the list of reasons, such as a gift between spouse and spouse or a transfer to a co-owner without compensation. Read the condition printed beside the reason before you check it.
Attach the Cherokee ID copy if needed
If you check the box for a Cherokee Indian living on the reservation, submit a copy of the Cherokee ID card, as the form directs.
Check partial exemption boxes if they apply
The partial credits under G.S. 105-187.7 and the reasons listed beneath the partial exemption heading, such as a repossessor or a corporate merger or name change, are checked in the same list.
Sign and complete the owner details
Sign on OWNERS SIGNATURE, then enter OWNERS ADDRESS, the Date, the County and the State.
Complete the notary acknowledgment
Write the name(s) of the principal(s) who appeared. The notary then signs, prints or types a name, applies the seal and enters the commission expiration date.
Review and download the completed PDF
Check the vehicle details, the single checked reason and the signature lines, then download or print the completed PDF from FillingPDF.
How to submit MVR-613
The form prints no mailing address, portal or appointment rule, so it names no submission channel of its own. The NCDMV publishes the PDF at https://www.ncdot.gov/dmv/downloads/Documents/MVR-613.pdf, and the NCDMV is the place to confirm where the signed and notarized certification goes for your vehicle transaction.
Before you deliver it, check that the vehicle details are complete, that the owner has signed and entered an address, date, county and state, and that the notary block is completed. If you claim the Cherokee reason, include a copy of the Cherokee ID card, as the form requires. FillingPDF lets you fill out and download the PDF; submission follows the NCDMV's channels.
Common mistakes to avoid
- Checking more than one exemption reason, or one that does not match the transfer, instead of the single applicable box.
- Leaving out the Year, Make, Body Style, VIN or Fuel entries that identify the vehicle in the opening line.
- Claiming the Cherokee reason without submitting a copy of the Cherokee ID card.
- Claiming a volunteer fire or rescue exemption for an organization that is part of a unit of local government or has more than two paid employees.
- Claiming a transfer without compensation, such as to a co-owner or through a will or intestacy, when compensation was in fact paid.
- Skipping the owner's address, date, county or state beside the owner's signature.
- Leaving the notary block incomplete: principal name(s), notary signature, printed name, seal and commission expiration.
Frequently asked questions
What is MVR-613 used for?
MVR-613 is the NCDMV Highway Use Tax Exemption Certification. The purchaser of a vehicle checks the reason the transfer qualifies for the exemption, such as a gift between spouses, and certifies under penalty of law that the declaration is correct.
Does MVR-613 have to be notarized?
The form includes a notary acknowledgment block in which a notary confirms that the principal(s) personally appeared and voluntarily signed. It asks for the notary's signature, printed name, seal and commission expiration date. Check with the NCDMV for your transaction.
Which exemption reasons does the MVR-613 list?
It lists transfers to a co-owner, by will or intestacy, between spouses, parent and child, or stepparent and stepchild, by separation or divorce, to boards of education, volunteer fire and rescue organizations, state agencies and revocable trusts, plus even trades, partial credits, repossessions and entity transfers.
What do I attach if I claim the Cherokee exemption on MVR-613?
A copy of the Cherokee ID card. The box reads "Cherokee Indian living on the reservation (submit copy of Cherokee ID card)," so the copy goes with the certification if you check that reason.
Where do I send the MVR-613 form?
The form prints no address or portal. The NCDMV publishes the PDF at https://www.ncdot.gov/dmv/downloads/Documents/MVR-613.pdf, so confirm with the NCDMV where to deliver the completed certification for your vehicle transaction.
Can I fill out MVR-613 online?
You can fill out the MVR-613 PDF online on FillingPDF and download or print it. FillingPDF is independent of the NCDMV and does not file the form; the signed and notarized certification goes through NCDMV channels.
Is there a partial exemption on MVR-613?
Yes. The form has a section for partial credits under G.S. 105-187.7 and a partial exemption heading with a maximum tax printed on it. Check the NCDMV for the current amount that applies to your transfer.
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