Texas Tax Code

§ 181.001 — TAX IMPOSED

TX § 181.001Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 181. CEMENT PRODUCTION TAX · Art. A. TAX

(a)A tax is imposed on a person who:

(1)manufactures or produces cement in, or imports cement into, the state; and

(2)distributes or sells the cement in intrastate commerce or uses the cement in the state.

(b)The tax is computed on the amount of cement distributed, sold, or used by the person for the first time in intrastate commerce.

(c)The tax applies to only one distribution, sale, or use of cement.

Legislative history

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.