Massachusetts Bureaucracy in a Nutshell

My sister gave us their old car, since they're inheriting my mother's. Because it's a gift from a family member, we don't have to pay Massachusetts sales tax upon registering it here. To claim this exemption, we must submit a form and pay a $25 fee.

We have to pay them to not have to pay them.

Although now as I reread the relevant page on the Mass RMV website, I am confused as to whether we have to pay the $25 fee or not. It's not mentioned in the "Vehicles Transferred from Family Members" but is in the section below, "Vehicles Transferred as a Gift." We are transferring a vehicle from a family member as a gift. ??? This also is Massachusetts bureaucracy in a nutshell:

??? + $$$ = Massachusetts Bureaucracy

I so miss Arizona, the Cowboy State where no one cares what bucket of bolts you put on the road or where you got it from or who's driving it (they hand out driver's licenses like candy—candy that doesn't expire until you're 65 years old)! I knew this part of life in Massachusetts would drive me nuts...