Texas § 11.25 MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.

Texas Statutes

§ 11.25 — MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.

Texas § 11.25

Code TXTax Code

This text of Texas § 11.25 (MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 11.25 (2026).

Text

Sec. 11.25. MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.

(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

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Sec. 11.25. MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE. (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.