Texas Tax Code Title 2, Chapter 181 - Cement Production Tax

SUBCHAPTER A TAX

• Texas Section 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...
• Texas Section 181.002 - Rate Of Tax
  The rate of the tax imposed by this chapter is $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement. Acts 1981,...
• Texas Section 181.003 - Payment Of Tax
  (a) The person on whom the tax is imposed by this chapter shall pay the tax to the comptroller at the comptroller's Austin office. (b)...

SUBCHAPTER B REPORTS AND RECORDS

• Texas Section 181.004 - Exemption: Interstate Commerce
  The tax imposed by this chapter is not computed on an interstate distribution or sale of cement. Acts 1981, 67th Leg., p. 1711, ch. 389,...
• Texas Section 181.051 - Report
  On or before the 25th day of each month, a person on whom the tax is imposed by this chapter shall file with the comptroller...

SUBCHAPTER C ENFORCEMENT

• Texas Section 181.052 - Records
  (a) A person on whom the tax is imposed by this chapter shall keep a record of the business conducted by the person and of...
• Texas Section 181.101 - Interest On Delinquent Taxes
  A tax imposed by this chapter that is delinquent draws interest as provided by Section 111.060 of this code. Acts 1981, 67th Leg., p. 1712,...
• Texas Section 181.102 - Tax Lien
  The state has a prior lien for a tax or interest on a tax imposed by this chapter that is delinquent or for a penalty...
• Texas Section 181.103 - Prohibition On Delinquent Taxpayer; Injunction
  (a) A person who is delinquent in the payment of the tax imposed by this chapter may not engage in an activity or participate in...
• Texas Section 181.104 - Penalty
  (a) A person on whom the tax is imposed by this chapter and who fails to file a report as required by this chapter or...

SUBCHAPTER D RESTRICTION ON MUNICIPALITIES

• Texas Section 181.105 - Criminal Penalty
  (a) A person who violates a provision of this chapter commits an offense. (b) An offense under this section is punishable by a fine of...

SUBCHAPTER E CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE

• Texas Section 181.151 - Restriction On Taxing Authority Of Municipalities
  A municipal corporation may not impose an occupation tax similar to the tax imposed by this chapter. Acts 1981, 67th Leg., p. 1713, ch. 389,...
• Texas Section 181.201 - Occupation Tax
  The tax imposed by this chapter is an occupation tax. Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.
• Texas Section 181.202 - Allocation Of Tax Revenue
  One-fourth of the revenue from the tax imposed by this chapter shall be deposited to the credit of the foundation school fund and three-fourths to...

Last modified: September 28, 2016