Tex. Tax Code § 151.356
This is the official text of Tex. Tax Code § 151.356, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 151.356. OFFSHORE SPILL RESPONSE CONTAINMENT PROPERTY.
Official statutory text
(a) In this section, "offshore spill response containment property" means tangible personal property:
(1) described by Section 11.271(c);
(2) owned or leased by an entity described by Section 11.271(f); and
(3) used or intended to be used solely in an offshore spill response containment system as defined by Section 11.271(a).
(b) This section does not apply to an item used, wholly or partly, for the exploration for or production of oil, gas, sulfur, or other minerals, including the equipment, piping, casing, and other components of an oil or gas well. For purposes of this subsection, the offshore capture of fugitive oil, gas, sulfur, or other minerals that is entirely incidental to the item's temporary use as an offshore spill response containment system is not considered to be production of those substances.
(c) The sale, lease, rental, storage, use, or other consumption by an entity described by Section 11.271(f) of offshore spill response containment property used solely for the purposes described by Section 11.271(c) and this section is exempted from the taxes imposed by this chapter.
(d) A service performed exclusively on offshore spill response containment property is exempted from the taxes imposed by this chapter.
(1) described by Section 11.271(c);
(2) owned or leased by an entity described by Section 11.271(f); and
(3) used or intended to be used solely in an offshore spill response containment system as defined by Section 11.271(a).
(b) This section does not apply to an item used, wholly or partly, for the exploration for or production of oil, gas, sulfur, or other minerals, including the equipment, piping, casing, and other components of an oil or gas well. For purposes of this subsection, the offshore capture of fugitive oil, gas, sulfur, or other minerals that is entirely incidental to the item's temporary use as an offshore spill response containment system is not considered to be production of those substances.
(c) The sale, lease, rental, storage, use, or other consumption by an entity described by Section 11.271(f) of offshore spill response containment property used solely for the purposes described by Section 11.271(c) and this section is exempted from the taxes imposed by this chapter.
(d) A service performed exclusively on offshore spill response containment property is exempted from the taxes imposed by this chapter.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.