Section 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.