Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 13 - UNCLAIMED PROPERTY REPORTING AND COMPLIANCE
Section 13.4 - Report and Delivery of Certain Tangible Personal Property
Current through Reg. 49, No. 12; March 22, 2024
(a) Tangible personal property shall be reported in the manner prescribed in the current Comptroller's Unclaimed Property Reporting Instructions. For tangible personal property other than the contents of a safety deposit box, a holder shall, at the time of making a property report, separately provide to the comptroller an inventory of the property that:
(b) The comptroller may require a holder to provide additional information about the property that is reportable under this section.
(c) A holder shall not deliver property reported under this section to the comptroller until the earlier of January 1 or the date the comptroller requests a holder deliver the property.
(d) The comptroller may determine that property reported under this section has insubstantial commercial value and may require that a holder dispose of any such property.