Sec. 152.024.  TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES.  (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.
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.