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Chapter 21

Taxable Situs

21.01 Real Property 21.02 Tangible Personal Property Generally 21.021 Vessels and Other Watercraft 21.03 Interstate Allocation 21.031 Allocation of Taxable Value of Vessels and Other Watercraft Used Outside This State 21.04 Railroad Rolling Stock 21.05 Commercial Aircraft 21.055 Business Aircraft 21.09 Allocation Application 21.10 Late Application for Allocation