Texas Statutes
Subtitle G - Gross Receipts and Mixed Beverage Taxes
Chapter 181 - Cement Production Tax

Subchapter A. Tax

Section 181.001. Tax Imposed - Sec. 181.001. TAX IMPOSED. (a) A tax is imposed on...

Section 181.002. Rate of Tax - Sec. 181.002. RATE OF TAX. The rate of the tax...

Section 181.003. Payment of Tax - Sec. 181.003. PAYMENT OF TAX. (a) The person on whom...

Section 181.004. Exemption: Interstate Commerce - Sec. 181.004. EXEMPTION: INTERSTATE COMMERCE. The tax imposed by this...

Subchapter B. Reports and Records

Section 181.051. Report - Sec. 181.051. REPORT. On or before the 25th day of...

Section 181.052. Records - Sec. 181.052. RECORDS. (a) A person on whom the tax...

Subchapter C. Enforcement

Section 181.101. Interest on Delinquent Taxes - Sec. 181.101. INTEREST ON DELINQUENT TAXES. A tax imposed by...

Section 181.102. Tax Lien - Sec. 181.102. TAX LIEN. The state has a prior lien...

Section 181.103. Prohibition on Delinquent Taxpayer; Injunction - Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION. (a) A person...

Section 181.104. Penalty - Sec. 181.104. PENALTY. (a) A person on whom the tax...

Section 181.105. Criminal Penalty - Sec. 181.105. CRIMINAL PENALTY. (a) A person who violates a...

Subchapter D. Restriction on Municipalities

Section 181.151. Restriction on Taxing Authority of Municipalities - Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES. A municipal...

Subchapter E. Classification of Tax and Allocation of Revenue

Section 181.201. Occupation Tax - Sec. 181.201. OCCUPATION TAX. The tax imposed by this chapter...

Section 181.202. Allocation of Tax Revenue - Sec. 181.202. ALLOCATION OF TAX REVENUE. One-fourth of the revenue...