Universal quantum computation requires the implementation of a logical non-Clifford gate. In this paper, we characterize all stabilizer codes whose code subspaces are preserved under physical $T$ and $T^{-1}$ gates. For example, this could enable magic state distillation with non-CSS codes and, thus, provide better parameters than CSS-based protocols. However, among non-degenerate stabilizer codes that support transversal $T$, we prove that CSS codes are optimal. We also show that triorthogonal codes are, essentially, the only family of CSS codes that realize logical transversal $T$ via physical transversal $T$. Using our algebraic approach, we reveal new purely-classical coding problems that are intimately related to the realization of logical operations via transversal $T$. Decreasing monomial codes are also used to construct a code that realizes logical CCZ. Finally, we use Axs theorem to characterize the logical operation realized on a family of quantum Reed-Muller codes. This result is generalized to finer angle $Z$-rotations in arXiv:1910.09333.
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