Texas Tax Code § 181.001 Tax Imposed

Sec. 181.001. TAX IMPOSED. (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.

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

Section: 181.001  181.002  181.003  181.004  181.051  181.052  181.101  181.102  181.103  181.104  181.105  181.151  181.201  Next

Last modified: September 28, 2016