| Issue Date: | |
|---|---|
| Revised Date: | 2017-12-20 |
Legal Citations
- Tax Code sec. 181.001, sec. 181.002
Object Type
Cash — Business Regulation
Origin Date
1931 by the 42nd Leg.
Description
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.
Collecting Agencies
Deposit Funds
Note
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 | 25 |
|---|---|
| USAS Title | CEMENT TAX |
| Receipt Category | 08 – Natural Resources |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 19 – OTHER TAXES |