CHAPTER 181. CEMENT PRODUCTION TAX - Texas Statutes

TAX CODE

TITLE 2. STATE TAXATION

SUBTITLE G. GROSS RECEIPTS TAXES

CHAPTER 181. CEMENT PRODUCTION TAX

SUBCHAPTER A. TAX

Sec. 181.001. TAX IMPOSED. (a) A tax is imposed on a person

who:

(1) manufactures or produces cement in, or imports cement into,

the state; and

(2) distributes or sells the cement in intrastate commerce or

uses the cement in the state.

(b) The tax is computed on the amount of cement distributed,

sold, or used by the person for the first time in intrastate

commerce.

(c) The tax applies to only one distribution, sale, or use of

cement.

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.002. RATE OF TAX. The rate of the tax imposed by this

chapter is $0.0275 for each 100 pounds or fraction of 100 pounds

of taxable cement.

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.003. PAYMENT OF TAX. (a) The person on whom the tax

is imposed by this chapter shall pay the tax to the comptroller

at the comptroller's Austin office.

(b) The tax payment is due on the 25th day of each month, and

the amount of the tax is computed on the amount of business done

during the preceding month by the person on whom the tax is

imposed.

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.004. EXEMPTION: INTERSTATE COMMERCE. The tax imposed

by this chapter is not computed on an interstate distribution or

sale of cement.

Acts 1981, 67th Leg., p. 1711, ch. 389, Sec. 1, eff. Jan. 1,

1982.

SUBCHAPTER B. REPORTS AND RECORDS

Sec. 181.051. REPORT. On or before the 25th day of each month,

a person on whom the tax is imposed by this chapter shall file

with the comptroller a report stating:

(1) the amount of taxable cement distributed, sold, or used by

the person during the preceding month;

(2) the amount of cement produced in, imported into, or exported

out of the state by the person during the preceding month; and

(3) other information that the comptroller requires to be in the

report.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.052. RECORDS. (a) A person on whom the tax is imposed

by this chapter shall keep a record of the business conducted by

the person and of other information that the comptroller requires

to be kept.

(b) The record is an open record to the comptroller and the

attorney general.

(c) The comptroller shall adopt rules to enforce this section.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982.

SUBCHAPTER C. ENFORCEMENT

Sec. 181.101. INTEREST ON DELINQUENT TAXES. A tax imposed by

this chapter that is delinquent draws interest as provided by

Section 111.060 of this code.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.102. TAX LIEN. The state has a prior lien for a tax or

interest on a tax imposed by this chapter that is delinquent or

for a penalty imposed by this chapter. The lien is on the

property used in the business of distributing, selling, or using

cement by the person on whom the tax is imposed by this chapter.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.103. PROHIBITION ON DELINQUENT TAXPAYER; INJUNCTION.

(a) A person who is delinquent in the payment of the tax imposed

by this chapter may not engage in an activity or participate in a

transaction for which the person is taxed by this chapter.

(b) The attorney general may sue in Travis County or another

county having venue to enjoin a person from violating this

section.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982.

Sec. 181.104. PENALTY. (a) A person on whom the tax is imposed

by this chapter and who fails to file a report as required by

this chapter or does not pay the tax when it is due forfeits to

the state a penalty of five percent of the amount of tax

delinquent.

(b) If the report required by this chapter is not filed or the

tax imposed by this chapter is not paid within 30 days after it

is due, the person on whom the tax is imposed forfeits to the

state a penalty of an additional five percent of the amount of

tax delinquent.

(c) The minimum penalty under this section is $1.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1983, 68th Leg., p. 451, ch. 93, Sec. 4,

eff. Sept. 1, 1983.

Sec. 181.105. CRIMINAL PENALTY. (a) A person who violates a

provision of this chapter commits an offense.

(b) An offense under this section is punishable by a fine of not

less than $25 nor more than $1,000. A separate offense is

committed each day a violation occurs.

Acts 1981, 67th Leg., p. 1712, ch. 389, Sec. 1, eff. Jan. 1,

1982.

SUBCHAPTER D. RESTRICTION ON MUNICIPALITIES

Sec. 181.151. RESTRICTION ON TAXING AUTHORITY OF MUNICIPALITIES.

A municipal corporation may not impose an occupation tax similar

to the tax imposed by this chapter.

Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1,

1982.

SUBCHAPTER E. CLASSIFICATION OF TAX AND ALLOCATION OF REVENUE

Sec. 181.201. OCCUPATION TAX. The tax imposed by this chapter

is an occupation tax.

Acts 1981, 67th Leg., p. 1713, ch. 389, Sec. 1, eff. Jan. 1,

1982.

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.