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 § 181.202 (2026)

Allocation Of Tax Revenue

✓ current as of May 2026
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Sec. 181.202. ALLOCATION OF TAX REVENUE. One-fourth of the revenue from the tax imposed by this chapter shall be deposited to the credit of the foundation school fund and three-fourths to the general revenue fund.

Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982; Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 4, eff. Sept. 1, 1984.

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). “121 (requiring 25% of miscellaneous occupation taxes’ revenues to go to school funding). The fact that the legislature did not specify that 25% of the sexually-oriented-business tax’s revenue should go to public schools is further indication that the legislature did not consider…”
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 §§ 181.202 (requiring 25% of cement-producer tax’s revenue to go to “foundation school fund”), 191.”
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