Document issued by the Office of the Attorney General of Texas in Austin, Texas, providing an interpretation of Texas law. It provides the opinion of the Texas Attorney General, Gerald Mann, regarding a legal question submitted for clarification: Accrual of tax levied by Article 7047(41.a), Vernon's Annotated Revised Civil Statutes of Texas, upon the sale of cement to contractor under a "cost-plus-affixed-fee" contract with the War Department for the construction of a Total and Explosive plant at Baytown, Texas.