The state retains jurisdiction in the Padre Island National Seashore, concurrently with the United States, as though cession had not occurred, for:
(1) the service of criminal and civil process, issued under the authority of the state, on any person amenable to service; and
(2) the assessment and collection of taxes on the sales and use, or the gross receipts from the sales, of products and commodities and on franchises, properties, and incomes.