By Clemons H.B. No. 365 Substitute the following for H.B. No. 365: By Haggerty C.S.H.B. No. 365 A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the authority of the comptroller to freeze and levy on 1-3 certain safe deposit boxes. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 111.021, Tax Code, is amended by adding 1-6 Subsection (j) to read as follows: 1-7 (j) For purposes of collecting delinquent taxes imposed 1-8 under Chapter 159, the term "asset" includes the contents of a safe 1-9 deposit box. The comptroller shall issue regulations specifying 1-10 procedures for accomplishing a levy upon the contents of a safe 1-11 deposit box including rules relating to inventory of the box 1-12 contents, delivery of the contents, and reimbursement to the 1-13 financial institution or other safe deposit box facility for 1-14 drilling and other costs. 1-15 SECTION 2. This Act takes effect September 1, 1993. 1-16 SECTION 3. The importance of this legislation and the 1-17 crowded condition of the calendars in both houses create an 1-18 emergency and an imperative public necessity that the 1-19 constitutional rule requiring bills to be read on three several 1-20 days in each house be suspended, and this rule is hereby suspended.