[racer]

Insurance doesn't go to DMV. They go to the "blue book" value unless you have a stated value policy. Insurance doesn't care what you told DMV. DMV only cares from a Tax collecting standpoint. Since DMV is a STATE organization, they will obviously vary, so check with your local DMV for accurate information. I would suspect that the "minimum" tax would be based upon a blue book value, so as to equalize and under or over reporting of paid price.