Tax Sharing Agreement

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Exhibit 10.13

Tax Sharing Agreement

        This Agreement by and between Meadow Valley Corporation ("Parent"), a Nevada corporation and Ready Mix, Inc. ("RMI"), a Nevada corporation, is entered into this 3 ^rd day of January of 2005 and is effective as of January 1, 2004.

        WHEREAS RMI is a wholly-owned subsidiary of the Parent;

        WHEREAS the Parent has a number of wholly-owned subsidiaries, including RMI, and files consolidated federal and state income tax returns for the Parent and all of its subsidiaries;

        WHER