{"data":{"id":"us-tx/tex.-tax-code-181.201","jurisdiction":"us-tx","citation":"Tex. Tax Code § 181.201","heading":"OCCUPATION TAX.","body":"The tax imposed by this chapter is an occupation tax.\nActs 1981, 67th Leg., p. 1713, 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 E. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.181.htm#181.201","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"b1281711aff61d788e4ba618702aaac25db6594a7b17e7ae403b287882f4b813","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-181.151","next":"us-tx/tex.-tax-code-181.202"},"notice":"GroundRules: Original legal text. Not legal advice."}