Tex. Tax Code § 152.024 · Subchapter B. IMPOSITION OF TAX
TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 76437af871d8fe6eb76069897bad07e950985553d8f35a06674ba136b3521a22
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 152.024. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.