Texas § 181.001 TAX IMPOSED.

Texas Statutes

§ 181.001 — TAX IMPOSED.

Texas § 181.001

Code TXTax Code

This text of Texas § 181.001 (TAX IMPOSED.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 181.001 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.