My friend gave me a 2001 Kawasaki Motorcycle. Do I have to pay taxes on it when I register?

I live in New York State. I didn't pay anything for the bike.|||...if it was a gift you can just check the 'gift' box when you go to the DMV!!! ...have your friend write a letter though saying it was indeed a gift!!! then you definitely won't have to pay taxes!!! ...without the letter if the person at the window is in a bad mood they could try to make you pay taxes on the blue book value!!!|||Yes, although transfers between certain family members are tax free, since you got it as a gift from a friend you will pay taxes on the fair market value.|||Yes, you will pay taxes on the blue book value of the bike