I don't think so but I believe you have to prove it to DMV that its paid for already. Plus, why would you pay sales tax if the transaction is not even a sale or you already paying inheritance tax already? Thats a double whammy.. Call DMV up and ask them.
07 AW E90 335i - Steptronics & Comfort Access, Debadged, Blacklines, M-Tech Front w/ Matte Black Grills & LUX Angel Eyes