Tex. Tax Code § 152.024
This is the official text of Tex. Tax Code § 152.024, part of Texas’s Tax Code — governs state and local taxation.
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§ 152.024. TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES.
Official statutory text
(a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles.
(b) The tax on each party is $5.
(c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid.
(b) The tax on each party is $5.
(c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid.
Status: in_force · Read it on the official government site
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