yourstate.us
Home / Texas / Tax Code
Tex. Tax Code § 21.04

RAILROAD ROLLING STOCK

Texas · Texas Tax Code · Status: effective

Transportation & Motor Vehicles
Get this as JSONEmbed this
Cite this
Citation
Tex. Tax Code § 21.04, RAILROAD ROLLING STOCK, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574065
Permanent ID
ys:prov:574065@1
SHA-256
9093941e175e5793de7b84b8a1cfd9cec97cf2db97f10f04e161233dd93d226f

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(a) A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this code is taxable by each county in which the railroad operates. (b) The portion of the total market value that is taxable by a county is determined by the provisions of Subchapter B of Chapter 24 of this code.