(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.