Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · CHAPTER 181. CEMENT PRODUCTION TAX
Texas Codes

Tex. Tax Code § 181.201 (2026)

Occupation Tax

✓ current as of May 2026
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Sec. 181.201. OCCUPATION TAX. The tax imposed by this chapter is an occupation tax.

Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Notes of Decisions
Cited in 2 cases, 2014–2014 · leading case: Texas Ent. Ass'n v. Combs, 431 S.W.3d 790 (Tex. App. 2014).
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Texas Ent. Ass'n v. Combs, 431 S.W.3d 790 (Tex. App. 2014). “, Tex. Tax Code §§ 181.201 (identifying tax on cement producers as occupation tax), 191.”
Texas Ent. Ass'n, Inc. & Karpod, Inc.// Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas v. Susan Combs, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas// Texas Ent. Ass'n, Inc. & Karpod, Inc. (Tex. App. 2014). “, Tex. Tax Code §§ 181.201 (identifying tax on cement producers as occupation tax), 191.”
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