Living in Pa I can add this. When my mother passed away in 2009 (my father died years earlier) there was me and my two sisters. My sister was the executor of the Will. Neither sister wanted or needed moms low mileage Chevy Malibu so I offered to buy it. We found a fair price and I paid each sister 1/3 of its value. We then went to the local place that always did my title transfers and I was handled in about five minutes. I’m sorry but I can’t remember if I had to pay taxes on it or not but I don’t think I had to.