Section 13.4 - Report and Delivery of Certain Tangible Personal Property(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: (1) clearly describes the property being reported; and(2) identifies whether the property is contaminated by biohazardous or other medical waste.(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.34 Tex. Admin. Code § 13.4
Adopted by Texas Register, Volume 45, Number 19, May 8, 2020, TexReg 3135, eff. 5/11/2020