{"data":{"id":"us-tx/tex.-tax-code-181.001","jurisdiction":"us-tx","citation":"Tex. Tax Code § 181.001","heading":"TAX IMPOSED.","body":"(a) A tax is imposed on a person who:\n(1) manufactures or produces cement in, or imports cement into, the state; and\n(2) distributes or sells the cement in intrastate commerce or uses the cement in the state.\n(b) The tax is computed on the amount of cement distributed, sold, or used by the person for the first time in intrastate commerce.\n(c) The tax applies to only one distribution, sale, or use of cement.\nActs 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES","CHAPTER 181. CEMENT PRODUCTION TAX","SUBCHAPTER A. TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.181.htm#181.001","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"5e1da4e4a3cd879a5e612613e926459cd2804f06cc77e3d7ce4ea06d7e46de5d","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-172.110","next":"us-tx/tex.-tax-code-181.002"},"notice":"GroundRules: Original legal text. Not legal advice."}