Your mother can sell it to you for a $1.00 too. My grandparents always passed their car on by doing that, which encounters a wopping 8 cents in tax.
This does not working anymore as the OTC has a program they use to determine value for tax purposes. The only way to not have to pay the tax is to be a family member to family member transfer in which you pay for the transfer fee.
I have done it several times, once in 1995 when my dad gave me my deceased mothers car and when we sold a car in 2005 to my grandmother.