Some of us do sell cars for $100 because it needs work. Paying taxes on the blue book value would actually winding up costing the seller for selling the vehicle. The State has no right to force us to take a loss.
The State has no authority to 'decide' how much something is worth if the parties to the transaction have agreed on a price. It negates our right to private contract.
I can see requiring a bill of sale with the signature of both parties, but if two parties have affirmed the vehicle is a gift, it's NOT within the rights of the State to say otherwise.
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If you have a $100 vehicle, park it in front of the Capitol and slap it with a bow. It can be their problem.
Government is killing us because we let it get away with micromanaging our existence and operate outside its legitimate boundaries.
Hey, thanks for straightening me out on that. Next year I'll just tell the IRS that I didn't have any income in 2006, that any money I received was a gift, and that they don't have any right to say otherwise. With any luck I'll not only not have to pay taxes, I'll qualify for welfare! /sarcasm