Tex. Tax Code § 11.25 · Subchapter B. EXEMPTIONS
MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person is entitled to an exemption from taxation of a marine cargo container and the equipment related to the container that the person owns if:
(1) the person is:
(A) a citizen of a foreign country; or
(B) an entity organized under the laws of a foreign country; and
(2) the container is:
(A) based, registered, and subject to taxation in a foreign country; and
(B) used exclusively in international commerce.
(b) In this section, "marine cargo container":
(1) means a container that may be:
(A) used to transport goods by ship;
(B) readily handled;
(C) transferred from one mode of transport to another without reloading; and
(D) used repeatedly; and
(2) includes a container that is fully or partially enclosed so as to serve as a compartment for goods, has an open top suitable for loading goods into the container, or consists of a flat rack suitable for securing goods onto the container.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 726, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 7d16ce926d5718900934abd5db799602389a19084e5c691917fb7ffdd001af68
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 11.25. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.