reglab/housing_qa huggingface dataset:
TX Tax Code § 151.7032 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.7032. Failure to Pay Taxes Collected; Criminal Penalty and Aggregation of Amounts Involved

Sec. 151.7032.  FAILURE TO PAY TAXES COLLECTED; CRIMINAL PENALTY AND AGGREGATION OF AMOUNTS INVOLVED.  (a)  A person commits an offense if the person intentionally or knowingly fails to pay to the comptroller, as required by this chapter, the tax collected by that person.(b)  An offense under this section is:(1)  a Class C misdemeanor if the amount of the tax collected and not paid is less than $50;(2)  a Class B misdemeanor if the amount of the tax collected and not paid is $50 or more but less than $500;(3)  a Class A misdemeanor if the amount of the tax collected and not paid is $500 or more but less than $1,500;(4)  a state jail felony if the amount of the tax collected and not paid is $1,500 or more but less than $20,000;(5)  a felony of the third degree if the amount of the tax collected and not paid is $20,000 or more but less than $100,000;(6)  a felony of the second degree if the amount of the tax collected and not paid is $100,000 or more but less than $200,000; and(7)  a felony of the first degree if the amount of the tax collected and not paid is $200,000 or more.(c)  When tax is collected and not paid in violation of Subsection (a) pursuant to one scheme or continuous course of conduct, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 12, eff. Sept. 1, 2001.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 15, eff. September 1, 2011.Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 16, eff. September 1, 2011.|
TX Tax Code § 151.704 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.704. Sales Tax Absorption; Criminal Penalty

Sec. 151.704.  SALES TAX ABSORPTION; CRIMINAL PENALTY.  (a)  Except as provided by Subsections (b) and (c), a retailer commits an offense if the retailer directly or indirectly advertises, holds out, or states to a customer or to the public that the tax is not part of the sales price payable by the customer.(b)  A retailer may directly or indirectly advertise, hold out, or state to a customer or to the public that the retailer will pay the tax for the customer if:(1)  the retailer indicates in the advertisement, holding out, or statement that the retailer is paying the tax for the customer;(2)  the retailer does not indicate or imply in the advertisement, holding out, or statement that the sale is exempt or excluded from taxation; and(3)  any purchaser's receipt or other statement given to the customer listing the sales price paid or to be paid by the customer separately states the amount of the tax and indicates that the tax will be paid by the retailer.(c)  This section does not prohibit a utility from billing a customer in one lump-sum price including the utility sales price and the amount of the tax imposed by this chapter.(d)  An offense under this section is a misdemeanor punishable by a fine of not more than $500.|Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1119 (H.B. 2358), Sec. 2, eff. October 1, 2019.|
TX Tax Code § 151.705 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.705. Collection of Use Tax; Criminal Penalty

Sec. 151.705.  COLLECTION OF USE TAX;  CRIMINAL PENALTY.  A retailer engaged in business in this state who violates Section 151.103 of this code commits a misdemeanor punishable by a fine of not more than $500.|Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.707 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.707. Resale or Exemption Certificate; Criminal Penalty

Sec. 151.707.  RESALE OR EXEMPTION CERTIFICATE;  CRIMINAL PENALTY.  (a)  A person commits an offense if the person:(1)  intentionally or knowingly makes a false entry in, or a fraudulent alteration of, an exemption or resale certificate;(2)  makes, presents, or uses an exemption certificate or resale certificate with knowledge that it is false and with the intent that it be accepted as a valid resale or exemption certificate;  or(3)  intentionally conceals, removes, or impairs the verity or legibility of an exemption or resale certificate or unreasonably impedes the availability of an exemption or resale certificate.(b)  An offense under Subsection (a) is:(1)  a Class C misdemeanor if the tax avoided by the use of the exemption or resale certificate is less than $20;(2)  a Class B misdemeanor if the tax avoided by the use of the exemption or resale certificate is $20 or more, but less than $200;(3)  a Class A misdemeanor if the tax avoided by the use of the exemption or resale certificate is $200 or more, but less than $750;(4)  a felony of the third degree if the tax avoided by the use of the exemption or resale certificate is $750 or more, but less than $20,000; or(5)  a felony of the second degree if the tax avoided by the use of the exemption or resale certificate is $20,000 or more.|Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 486, Sec. 1.09, eff. Sept. 1, 1993.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 17, eff. September 1, 2011.|
TX Tax Code § 151.7075 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.7075. Failure to Produce Certain Records After Using Resale Certificate; Criminal Penalty

Sec. 151.7075.  FAILURE TO PRODUCE CERTAIN RECORDS AFTER USING RESALE CERTIFICATE; CRIMINAL PENALTY.  (a)  A person commits an offense if the person intentionally fails to produce to the comptroller records that document a taxpayer's taxable sale of items that the taxpayer obtained using a resale certificate.(b)  The records to which Subsection (a) applies are records:(1)  required to be kept under Section 151.025; and(2)  requested by the comptroller under Section 151.023 that are not produced in the period required by that section.(c)  The items to which Subsection (a) applies are items the sales of which are required to be reported to the comptroller under Section 151.433, 154.212, or 155.105.(d)  An offense under this section is:(1)  a Class C misdemeanor if the tax avoided by the use of the resale certificate is less than $20;(2)  a Class B misdemeanor if the tax avoided by the use of the resale certificate is $20 or more but less than $200;(3)  a Class A misdemeanor if the tax avoided by the use of the resale certificate is $200 or more but less than $750;(4)  a felony of the third degree if the tax avoided by the use of the resale certificate is $750 or more but less than $20,000; or(5)  a felony of the second degree if the tax avoided by the use of the resale certificate is $20,000 or more.(e)  It is an affirmative defense to prosecution under this section that the items listed for purchase on the resale certificate had not been resold at the time of the comptroller's request for records under Section 151.023.(f)  If conduct described by Subsection (a) is related to one scheme or continuous course of conduct, the conduct may be considered as one offense and the amounts of tax avoided may be aggregated in determining the grade of the offense.|Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 18, eff. September 1, 2011.|
TX Tax Code § 151.708 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.708. Selling Without Permit; Criminal Penalty

Sec. 151.708.  SELLING WITHOUT PERMIT;  CRIMINAL PENALTY.  (a)  A person or officer of a corporation commits an offense if the person or corporation engages in business as a retailer in this state without a permit required by this chapter or after the permit is suspended.(b)  A first offense under this section is a Class C misdemeanor.(c)  If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of one offense under this section, on conviction the person or officer shall be punished for a Class B misdemeanor punishable by a fine only, not to exceed $2,000.(d)  If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of two offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable by a fine only, not to exceed $4,000.(e)  If it is shown on the trial of an offense under this section that the person or officer has previously been finally convicted of three or more offenses under this section, on conviction the person or officer shall be punished for a Class A misdemeanor punishable by a fine not to exceed $4,000, confinement in jail for a term not to exceed one year, or both the fine and confinement.(f)  Each day a person or an officer of a corporation operates a business without a permit or with a suspended permit is a separate offense under this section.|Acts 1981, 67th Leg., p. 1583, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 13, eff. Sept. 1, 2001.|
TX Tax Code § 151.709 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.709. Failure to Furnish Report; Criminal Penalty

Sec. 151.709.  FAILURE TO FURNISH REPORT;  CRIMINAL PENALTY.  (a)  A person commits an offense if the person refuses to furnish a report as required by this chapter or by the comptroller as authorized by this chapter.(b)  A first offense under this section is a Class C misdemeanor.(c)  If it is shown on the trial of an offense under this section that the person has previously been finally convicted of one offense under this section, on conviction the person shall be punished for a Class B misdemeanor punishable by a fine only, not to exceed $2,000.(d)  If it is shown on the trial of an offense under this section that the person has previously been finally convicted of two or more offenses under this section, on conviction the person shall be punished for a Class A misdemeanor punishable by a fine only, not to exceed $4,000.|Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 14, eff. Sept. 1, 2001.|
TX Tax Code § 151.7101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.7101. Election of Offenses

Sec. 151.7101.  ELECTION OF OFFENSES.  If a violation of a criminal provision of this chapter by a taxpayer constitutes another offense under the laws of this state, the state may elect the offense for which it will prosecute the taxpayer.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.|
TX Tax Code § 151.7102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.7102. False Entry or Failure to Enter in Records

Sec. 151.7102.  FALSE ENTRY OR FAILURE TO ENTER IN RECORDS.  (a)  A person commits an offense if the person intentionally or knowingly conceals, destroys, makes a false entry in, or fails to make an entry in records that are required to be made or kept under this chapter.(b)  An offense under this section is a felony of the third degree.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.|
TX Tax Code § 151.7103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.7103. Failure to Produce for Inspection or Allow Inspection of Records

Sec. 151.7103.  FAILURE TO PRODUCE FOR INSPECTION OR ALLOW INSPECTION OF RECORDS.  (a)  A person commits an offense if the person is asked, by a person authorized by the comptroller, to produce or allow inspection of a record required to be kept under this chapter and the person fails to produce the record or allow the inspection after the allowed time.(b)  An offense under this section is a Class C misdemeanor.  Each day the person fails to allow inspection of records or produce records for inspection after receiving a request is a separate offense.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 15, eff. Sept. 1, 2001.|
TX Tax Code § 151.711 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.711. Limitations on Prosecutions

Sec. 151.711.  LIMITATIONS ON PROSECUTIONS.  An indictment or information for a criminal offense brought under this chapter must be presented within four years after the commission of the offense or it is barred.|Acts 1981, 67th Leg., p. 1584, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 151.713 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.713. Furnishing False Information to Customs Broker; Civil Penalty

Sec. 151.713.  FURNISHING FALSE INFORMATION TO CUSTOMS BROKER;  CIVIL PENALTY.  (a)  A person may not obtain or attempt to obtain export documentation for the purpose of showing an exemption under Section 151.307(b)(2) from a customs broker or an authorized employee of a customs broker if the person knows, at the time the documentation is sought, that the information provided to the broker or employee is materially false, in whole or in part, and the documentation is sought for the purpose of evading the tax imposed by this chapter.(b)  After notice as provided by this section, a person who violates this section is subject to a monetary penalty that may not exceed:(1)  $500 for the first violation;(2)  $1,000 for the second violation;  and(3)  $3,000 for each subsequent violation.(c)  Each violation of this section is subject to a separate monetary penalty.(d)  If the comptroller believes that a person has violated this section, the comptroller shall give written notice to the person to show cause why the person should not be subject to a monetary penalty for the violation.  The notice must advise the person of the allegations and explain that the person has a right to respond to the allegations in writing and request an oral hearing before the 31st day after the date that the notice is issued.(e)  The comptroller may not impose a monetary penalty under this section until the comptroller or a person designated by the comptroller:(1)  considers the allegations against the person;(2)  considers any timely written response made by the person;(3)  considers any evidence properly admitted at any oral hearing held on the allegations;  and(4)  issues a written decision.(f)  The comptroller must give notice of the comptroller's intent to impose a monetary penalty under this section not later than four years after the date of the alleged commission of a violation of this section or the comptroller may not impose a monetary penalty.(g)  The penalty imposed by this section is in addition to any tax, penalty, and interest that may be assessed against a person who violates this section.(h)  In this section, "customs broker" and "authorized employee" have the meanings assigned by Section 151.157.|Added by Acts 1993, 73rd Leg., ch. 955, Sec. 4, eff. June 19, 1993.|
TX Tax Code § 151.714 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 151 - Limited Sales, Excise, and Use Tax|Subchapter L. Prohibited Acts and Civil and Criminal Penalties|Section 151.714. Venue for Criminal Prosecution

Sec. 151.714.  VENUE FOR CRIMINAL PROSECUTION.  Venue for prosecution for an offense under this chapter is in:(1)  the county in which any element of the offense occurs;  or(2)  Travis County.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 16, eff. Sept. 1, 2001.|
TX Tax Code § 152.003 (2021)
2021 Texas Statutes|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 A. General Provisions|Section 152.003. Duties of Comptroller

Sec. 152.003.  DUTIES OF COMPTROLLER.  (a)  The comptroller may:(1)  supervise the collection of taxes imposed by this chapter;  and(2)  establish rules for the determination of taxable value of motor vehicles and the administration of this chapter.(b)  The comptroller shall furnish a copy of the rules to each county tax assessor-collector.(c)  All county tax assessors-collectors shall consistently apply the rules authorized by this section to the determination of taxable value of each motor vehicle purchased in the state or taxable under the use tax levied by this chapter.|Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 152.021 (2021)
2021 Texas Statutes|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|Section 152.021. Retail Sales Tax

Sec. 152.021.  RETAIL SALES TAX.  (a)  A tax is imposed on every retail sale of every motor vehicle sold in this state.  Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle.(b)  The tax rate is 6-1/4 percent of the total consideration.|Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 6, eff. Aug. 1, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 1;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.02, eff. Sept. 1, 1991;  Acts 1993, 73rd Leg., ch. 29, Sec. 2, eff. Oct. 1, 1993;  Acts 1995, 74th Leg., ch. 1015, Sec. 2, eff. Jan. 1, 1996.|For expiration of this section, see Subsection (c).
TX Tax Code § 152.0215 (2021)
2021 Texas Statutes|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|Section 152.0215. Texas Emissions Reduction Plan Surcharge

Sec. 152.0215.  TEXAS EMISSIONS REDUCTION PLAN SURCHARGE.  (a)  Except as provided by Subsection (a-1), a surcharge is imposed on every retail sale, lease, or use of every on-road diesel motor vehicle that is over 14,000 pounds and that is sold, leased, or used in this state.  The amount of the surcharge for a vehicle of a model year 1996 or earlier is 2.5 percent of the total consideration and for a vehicle of a model year 1997 or later, one percent of the total consideration.(a-1)  The surcharge does not apply to a recreational vehicle, as that term is defined by Section 522.004(b), Transportation Code, that is not held or used for the production of income.(b)  The surcharge shall be collected at the same time and in the same manner and shall be administered and enforced in the same manner as the tax imposed under this chapter.  The comptroller by rule shall adopt any additional procedures needed for the collection, administration, and enforcement of the surcharge authorized by this section and shall deposit all remitted surcharges to the credit of the Texas emissions reduction plan fund.(c)  This section expires on the last day of the state fiscal biennium during which the Texas Commission on Environmental Quality publishes in the Texas Register the notice required by Section 382.037, Health and Safety Code.|Added by Acts 2001, 77th Leg., ch. 967, Sec. 3, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 1331, Sec. 22, eff. July 1, 2003.Amended by: Acts 2005, 79th Leg., Ch. 835 (S.B. 867), Sec. 1, eff. September 1, 2005.Acts 2005, 79th Leg., Ch. 1125 (H.B. 2481), Sec. 18, eff. September 1, 2005.Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12), Sec. 2.14, eff. June 8, 2007.Acts 2009, 81st Leg., R.S., Ch. 1125 (H.B. 1796), Sec. 19, eff. September 1, 2009.Acts 2019, 86th Leg., R.S., Ch. 1301 (H.B. 3745), Sec. 2.02, eff. August 30, 2019.|
TX Tax Code § 152.022 (2021)
2021 Texas Statutes|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|Section 152.022. Tax on Motor Vehicle Purchased Outside This State

Sec. 152.022.  TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE.  (a)  A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident or other person who is domiciled or doing business in this state.(b)  The tax rate is 6-1/4 percent of the total consideration.|Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 7, eff. Aug. 1, 1984;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 2;  Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.03, eff. Sept. 1, 1991.|
TX Tax Code § 152.023 (2021)
2021 Texas Statutes|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|Section 152.023. Tax on Motor Vehicle Brought Into State by New Texas Resident

Sec. 152.023.  TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT.  (a)  A use tax is imposed on a new resident of this state who brings into this state a motor vehicle:(1)  that has been registered previously in the new resident's name in any other state or foreign country;  or(2)  that the person leased in another state or foreign country.(b)  Except as provided by Subsection (b-1), the tax is $90 for each vehicle.(b-1)  The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under Section 504.502, Transportation Code, is equal to the lesser of $90 or 6.25 percent of the total consideration.(c)  The tax imposed by this section is in lieu of the tax imposed by Section 152.022.|Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 1414, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2005, 79th Leg., Ch. 700 (S.B. 338), Sec. 1, eff. September 1, 2005.|
TX Tax Code § 152.024 (2021)
2021 Texas Statutes|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|Section 152.024. Tax on an Even Exchange of Motor Vehicles

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.|