Texas Codes

Tex. Tax Code § 181.001 (2026)

Tax Imposed

✓ current as of May 2026
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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 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.

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2024–2024 · leading case: Richard J. Malouf, D.D.S. v. the State of Texas Ex Rels. Christine Ellis, D.D.S. & Madelayne Castillo, 694 S.W.3d 712 (Tex. 2024).
Richard J. Malouf, D.D.S. v. the State of Texas Ex Rels. Christine Ellis, D.D.S. & Madelayne Castillo, 694 S.W.3d 712 (Tex. 2024). “09(2) (providing that a person commits an offense if he or she knowingly “fondles or touches the anus or genitals of an animal in a manner that is not a generally accepted and otherwise lawful animal husbandry or veterinary practice, including touching through clothing”…”
Tex. Tax Code § 181.001(a): 1 case
Richard J. Malouf, D.D.S. v. the State of Texas Ex Rels. Christine Ellis, D.D.S. & Madelayne Castillo, 694 S.W.3d 712 (Tex. 2024). “09(2) (providing that a person commits an offense if he or she knowingly “fondles or touches the anus or genitals of an animal in a manner that is not a generally accepted and otherwise lawful animal husbandry or veterinary practice, including touching through clothing”…”
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