A couple years ago I bought a 25’ gooseneck with no serial number, bill of sale only. Did a total refurb on it, welded a 10 digit serial number on the neck with 2000 in the serial number for the year model and added that to bill of sale.
Didn’t have any problems getting a tag. Like others mentioned must be 20 years old to not have a title and make up your own serial number.