56 chapters · 2,122 sections in this title.
Tex. Tax Code § 181.001 Tax Imposed
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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 cem…
Tex. Tax Code § 181.002 Rate of Tax
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Sec. 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, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Tex. Tax Code § 181.003 Payment of Tax
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Sec. 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) The tax payment is due on the 25th day of each month, and the amount of the tax is computed on the amount of busine…
Tex. Tax Code § 181.004 Exemption: Interstate Commerce
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Sec. 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, Sec. 1, eff. Jan. 1, 1982. SUBCHAPTER B. REPORTS AND RECORDS