Tex. Tax Code § 181.001 · Subchapter A. TAX
TAX IMPOSED.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1711, 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.181.htm
- Text hash
- sha256 c3eb131e7e0c95e59db45e9ccf8b3fda4bc5e32f1953303492e7004b0a53044d
- 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
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.