I mean, like I said, I'm not a lawyer, but the gift form also states:

>An exemption from the sales or use tax for a motor vehicle transferred as a gift is provided for in the Massachusetts regulations and statutes. In order to be exempt from the sales and use tax, you must meet the requirements of the law and complete the affidavit above. You must fill in all blanks and print or type your entries, except at the end of the affidavit where your signatures
are required.

​

My non-lawyer interpretation would be that two things must be true: the person gifting the car must have met the laws of the state they registered it in *and* the gift must also meet the exemption requirements set out in the MA regulations and statues.

This is likely a question that needs an actual lawyer to answer, unfortunately.