REG 256 — California's Statement of Facts, section by section.
REG 256 is the form the California DMV uses when it needs you to state a fact it can't see on another document. Most people meet it for one of two reasons: to claim that a car bought from or given by a close relative is exempt from use tax, or to say why a transfer doesn't need a smog certificate. It has eight sections, A to H, and you complete only the ones that apply, plus the vehicle description and your signature in Section H. Here is what each section says, from the DMV's own form.
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Quick Answer
- What is CA DMV form REG 256?
- The Statement of Facts: a two-page DMV form for declaring facts that support a transaction. Its sections cover a use tax exemption, a smog exemption, transfer-only or title-only status, a wheelchair lift decal, a vehicle body change, a name statement, and a free-text statement. You complete the sections that apply, describe the vehicle, and sign Section H under penalty of perjury.
- Do I need REG 256 for a family transfer in California?
- Yes, if you're claiming the use tax exemption. REG 227 says that when a vehicle is bought from or received from a qualified relative, a REG 256 with the use tax exemption statement must also be submitted, and REG 343 asks for one for any gift. Section A lists the qualifying relationships.
- Who qualifies for the use tax exemption on REG 256?
- Section A covers a sale between a parent, child, grandparent, grandchild, spouse, domestic partner, or siblings if both are minors related by blood or adoption; adding or removing a family member; a gift; a court order; or an inheritance. It can't be claimed if the relative who sold it is in the business of selling that type of vehicle.
Four steps to a Statement of Facts that the DMV accepts
The form says it plainly: complete the right sections in full, then sign H.
- 1Describe the vehicleLicense plate or CF number, vehicle or vessel ID number, and the year and make, at the top.
- 2Pick your sectionA for use tax, B for smog, C for transfer or title only, D to G for the rest.
- 3Complete it in fullTick the reason, add the market value where asked, and attach any certificate it names.
- 4Sign Section HPrinted name, signature, date and daytime phone, under penalty of perjury.
What REG 256 Is For
The DMV runs on documents: a title, a smog certificate, a bill of sale. REG 256, the Statement of Facts, is how you supply a fact none of those shows. Its instruction line is short: "Complete the appropriate section(s) in full (including vehicle description) and sign Section H." The current version on the DMV's site is Rev 8/2008, and it hasn't changed in years.
You'll usually be sent to it by another form. REG 227, the replacement or transfer of title application, says a transfer from a qualified relative must include a REG 256 use tax exemption statement. REG 343, the application for title or registration, says a vehicle acquired as a gift needs one. And the DMV uses it for corrections and explanations that don't fit anywhere else, which is what Section G is for.
REG 256 Section by Section
From the DMV's form, Rev 8/2008, read on 21 October 2026.
| Section | What it's for | What you fill in |
|---|---|---|
| A. Use tax exemption | A transfer that isn't taxed: family, gift, court order, inheritance | The reason, and the vehicle's current market value |
| B. Smog exemption | A transfer that doesn't need a new smog certificate | The reason: recent smog, fuel type, outside California, or a listed relationship |
| C. Transfer only or title only | The car isn't being driven, so registration fees aren't due | A non-operation statement and which you're applying for |
| D. Wheelchair lift or carrier decal | A decal for a vehicle with a wheelchair lift or carrier | Your disabled person or disabled veteran plate, or placard number |
| E. Vehicle body change | The unladen weight, motive power, body type or axle count changed | The market value, the cost and date of the changes, and what changed |
| F. Name statement | Two names are the same person, or a name is misspelled or changing | The names and the correction |
| G. Statement of facts | Any other fact the DMV needs | A written statement |
| H. Signature | Every REG 256 | Printed name, signature, date, daytime phone, under penalty of perjury |
Sections E and F say an ownership certificate is required. A weight change also needs a Public Weighmaster Certificate, except for trailers.
Section A: The Family Transfer Use Tax Exemption
Section A is the one most people come for. It lets you state that a transfer is exempt from use tax because it is a family transfer "sold between a parent, child, grandparent, grandchild, spouse, domestic partner, or siblings (if both are minors related by blood or adoption)", the addition or deletion of a family member, a gift, a court order, or an inheritance. You also state the vehicle's current market value.
Two limits are printed on the form. A gift "does not include vehicles traded between individuals, transfer of contracts or other valuable consideration", so a swap isn't a gift. And the exemption "cannot be claimed if the vehicle/vessel being transferred was purchased from an otherwise qualifying relative who is engaged in the business of selling the same type of vehicle/vessel." Buying from your brother's car lot is a taxable sale.
Section A covers
- Family sale: parent, child, grandparent, grandchild, spouse, partner, minor siblings.
- Also: adding or removing a family member.
- Also: a gift, a court order, an inheritance.
- Not: a trade, or a relative who deals in vehicles.
REG 256 at a Glance
The eight sections and when you'd use each, on one card.
From the California DMV's REG 256, Rev 8/2008, read on the date shown.
Section B: When a Transfer Doesn't Need a Smog Certificate
The reasons the form lets you tick. Starred ones on the form still need smog if a biennial smog check is due.
Smogged within 90 days
The last smog certification was obtained within the last 90 days.
Fuel type
The vehicle is powered by electricity, diesel or another fuel the form lets you name.
Outside California
The vehicle is located outside the state, with the exception of Nevada and Mexico.
Family transfer
Between a parent, grandparent, child, grandchild, brother, sister, spouse or domestic partner of the new owner.
Business and leasing
Sole proprietorship to the proprietor; between leasing companies; lessor and lessee with no change of operator.
Adding an owner
An individual being added as a registered owner. Still needs smog if a biennial check is due.
The Smog Exemption Isn't a History Check
Section B decides whether a certificate is needed, not what the car has been through. Enter the VIN for a free preview of the title brands and junk and salvage records on file.
Sections C to G: The Other Statements
Section C is for a vehicle you're titling or transferring without registering. You state that it hasn't been driven, moved, towed or left standing on a California public highway, or operated off-highway, in a way that would make fees due, and that you'll register it before it's driven. Section D requests a window decal for a wheelchair lift or carrier, using your disabled person plate, disabled veteran plate or permanent placard number.
Section E records a body change: the market value, what the changes cost and when, and what changed, whether unladen weight, motive power, body type or number of axles. Section F is a name statement, for two names that belong to the same person, a misspelling, or a name change. Section G is free text. Whatever you use, Section H closes the form: "I certify (or declare) under penalty of perjury under the laws of the State of California that the foregoing is true and correct."
Quick guide
- C: not driving it, so no fees yet.
- E: body, weight, power or axles changed.
- F: name spelled wrong or changed.
- G: anything else, in your words.
Getting REG 256 Right
Where Statements of Facts go wrong, from the form's own wording.
Skipping the vehicle box
The plate or CF number, the VIN and the year and make go at the top of every REG 256.
Calling a swap a gift
Vehicles traded between people, or given for other valuable consideration, aren't gifts under Section A.
A dealer relative
No Section A exemption if the relative who sold it is in the business of selling that kind of vehicle.
Siblings who are adults
Siblings qualify for the use tax exemption only if both are minors related by blood or adoption.
Smog: the starred reasons
Family and leasing reasons don't remove a biennial smog check if one is due.
Signing what isn't true
Section H is a declaration under penalty of perjury, not a formality.
Related Checks and Guides
The other California DMV form guides, and the title pages they connect to.
Where These Facts Come From
From the California DMV's REG 256, REG 227 and REG 343 forms, read on 21 October 2026. The DMV updates forms without notice; download the current one from dmv.ca.gov before you file.
CarCheckerVIN is not affiliated with the California Department of Motor Vehicles or the CDTFA, and does not file DMV forms. This page is general information, not legal or tax advice.
REG 256 — Frequently Asked Questions
What California owners ask most about the Statement of Facts.
Can I use REG 256 to avoid use tax on a car from my brother?+
Only if you're both minors related by blood or adoption; Section A lists siblings that way. Adult siblings aren't on the list. Parents, children, grandparents, grandchildren, spouses and domestic partners are.
Does a gifted car need REG 256 in California?+
Yes. REG 343 says a vehicle acquired as a gift needs a completed Statement of Facts, and Section A has a gift box. A trade, or a transfer for other valuable consideration, isn't a gift.
Does REG 256 get me out of a smog check?+
Only for the reasons Section B lists: a smog certificate obtained in the last 90 days, an electric, diesel or other listed fuel, a vehicle located outside California (other than Nevada and Mexico), or certain family, business and leasing transfers. The starred family and leasing reasons still need smog when a biennial check is due.
Do I need to notarize REG 256?+
The form has no notary section. Section H is a signed declaration under penalty of perjury.
Is REG 256 only for cars?+
No. The vehicle box takes a license plate or CF number and a vehicle or vessel ID number, and Section A refers to vehicles and vessels.
What do I write in Section G of REG 256?+
A plain statement of the fact the DMV needs, in your own words, signed in Section H. It's the general-purpose section for anything the other sections don't cover.
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CarCheckerVIN is an independent vehicle-history service and is not affiliated with the California Department of Motor Vehicles. This guide summarizes the DMV's published REG 256 and related forms and is not legal or tax advice. Records in our reports reflect what was reported to our data providers. Our reports do not include police or repair-shop accident entries.
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