Section 119.102 - Production and Admissibility of Items of Savings Bank in Judicial Proceeding(a) In a judicial proceeding, the court may order the production of books, records, and files of a savings bank.(b) The books, records, and files of a savings bank are not admissible as evidence in any proceeding concerning the validity of a tax assessment or the collection of delinquent taxes, penalties, and interest, unless: (1) a stockholder or deposit account holder is a proper party to the proceeding, in which event a book, file, or record pertaining to the account of the party is admissible; or(2) the savings bank is a proper party to the proceeding, in which event a book, file, or record material to the proceeding is admissible. Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. 9/1/1997.