{"data":{"id":"us-tx/tex.-tax-code-11.25","jurisdiction":"us-tx","citation":"Tex. Tax Code § 11.25","heading":"MARINE CARGO CONTAINERS USED EXCLUSIVELY IN INTERNATIONAL COMMERCE.","body":"(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:\n(1) the person is:\n(A) a citizen of a foreign country; or\n(B) an entity organized under the laws of a foreign country; and\n(2) the container is:\n(A) based, registered, and subject to taxation in a foreign country; and\n(B) used exclusively in international commerce.\n(b) In this section, \"marine cargo container\":\n(1) means a container that may be:\n(A) used to transport goods by ship;\n(B) readily handled;\n(C) transferred from one mode of transport to another without reloading; and\n(D) used repeatedly; and\n(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.\nAdded by Acts 1997, 75th Leg., ch. 726, Sec. 1, eff. Sept. 1, 1997.","path":["TAX CODE","TITLE 1. PROPERTY TAX CODE","SUBTITLE C. TAXABLE PROPERTY AND EXEMPTIONS","CHAPTER 11. TAXABLE PROPERTY AND EXEMPTIONS","SUBCHAPTER B. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm#11.25","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"11fb77970ee38e6c8f0a29c2d90c164a9d374f025b41e2862c819f2b1eb7b267","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-11.24","next":"us-tx/tex.-tax-code-11.251"},"notice":"GroundRules: Original legal text. Not legal advice."}