Section 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;(C) transferred from one mode of transport to another without reloading; 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.Added by Acts 1997, 75th Leg., ch. 726, Sec. 1, eff. Sept. 1, 1997.