{"data":{"id":"us-tx/tex.-tax-code-152.024","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.024","heading":"TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES.","body":"(a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles.\n(b) The tax on each party is $5.\n(c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid.\nActs 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES","SUBCHAPTER B. IMPOSITION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.024","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"05bbc4646423ce2739a6cd66e5e628a186585317b96559581aca087265c5a339","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.023","next":"us-tx/tex.-tax-code-152.025"},"notice":"GroundRules: Original legal text. Not legal advice."}