Texas § 151.331 ROLLING STOCK; TRAIN FUEL AND SUPPLIES.

Texas Statutes

§ 151.331 — ROLLING STOCK; TRAIN FUEL AND SUPPLIES.

Texas § 151.331

Code TXTax Code

This text of Texas § 151.331 (ROLLING STOCK; TRAIN FUEL AND SUPPLIES.) 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. § 151.331 (2026).

Text

Sec. 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES.

(a)Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter.

(b)Electricity, natural gas, and other fuels used or consumed predominately in the repair, maintenance, or restoration of rolling stock are exempt from the taxes imposed by this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 151.331. ROLLING STOCK; TRAIN FUEL AND SUPPLIES. (a) Rolling stock, locomotives, and fuel and supplies essential to the operation of locomotives and trains are exempted from the taxes imposed by this chapter.
(b) Electricity, natural gas, and other fuels used or consumed predominately in the repair, maintenance, or restoration of rolling stock are exempt from the taxes imposed by this chapter.