Issue Date:
Revised Date: 2017-12-20

Legal Cites

Object Type

Cash — Business Regulation

Origin Date

1931 by the 42nd Leg.


A tax of $0.0275 per 100 pounds of cement. Applies to manufacturers, producers, and importers of cement. Computed on the amount of cement distributed, sold, or used for the first time in intrastate commerce.

Due Date

On 25th day of each succeeding month for business in previous calendar month.


Formerly deposited to the Omnibus Tax Clearance Fund (No. 0120). H.B. 872, 67th Leg. R.S. abolished Fund 0120 and moved deposit to General Revenue.

Previously allocated 25% to Available School Fund 0002 (Revenue Code 3911) and 75% to General Revenue Fund (0001) to fund statutory allocations. H.B. 72, 68th Leg., 2nd C.S., effective 9-1-84 changed 25% from Fund 0002 to Foundation School Account (0193). Dedication of these revenues abolished August 31, 1995 per § 403.094, Government Code.

USAS Values

Appropriation Year 24
Receipt Category 08 – Natural Resources
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 19 – OTHER TAXES