It is not illegal with the frame, but you may run in to problems registering it if you just cut off the serial number on the frame horn and weld it on to your frame. If you swap the frame there will be no problem.
Not sure how it works on other states, but Utah goes by the frame... You can be 99.99% 78' FJ40 but as long as your Frame is stamped 68' FJ40, they will go with the frame. however, they will issue and rivet a new VIN number on the TUB... to re-attatch the VIN plate back to the tub would be against the law in Utah. Worth checking into before it gets you in a serious bind...
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