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.

This is an occupations tax and therefore subject to Texas Constitution, art. VII, sec. 3 where one-fourth of its revenue is allocated for the benefit of the public free schools.

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.