You need a 143 and 144 form from the TPWD website. One is for the motor, one is for the boat.The gift tax is the responsibility of the eligible person receiving the motor vehicle. Download a gift affidavit form in PDF or Word format to attest to and record the gratuitous and voluntary transfer of a gift. Free gift affidavit template for individual and business use. Create, customize, and download in a few minutes. Ownership change is a result of gift, no tax owed. Complete Section N items 11-16. 2. If the outboard motor was acquired from a Texas Marine Dealer, Distributor, or Manufacturer enter their license number in the space provided. Texas Free Boat Bill of Sale Form.