By:  Brown, Barrientos                                 S.B. No. 907

                                A BILL TO BE ENTITLED

                                       AN ACT

 1-1     relating to the statute of limitations for the purpose of

 1-2     prosecuting certain offenses under the Tax Code.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Article 12.01, Code of Criminal Procedure, is

 1-5     amended to read as follows:

 1-6           Art. 12.01.  FELONIES.  Except as provided in Article 12.03,

 1-7     felony indictments may be presented within these limits, and not

 1-8     afterward:

 1-9                 (1)  no limitation:  murder and manslaughter;

1-10                 (2)  ten years from the date of the commission of the

1-11     offense:

1-12                       (A)  theft of any estate, real, personal or

1-13     mixed, by an executor, administrator, guardian or trustee, with

1-14     intent to defraud any creditor, heir, legatee, ward, distributee,

1-15     beneficiary or settlor of a trust interested in such estate;

1-16                       (B)  theft by a public servant of government

1-17     property over which he exercises control in his official capacity;

1-18                       (C)  forgery or the uttering, using or passing of

1-19     forged instruments; or

1-20                       (D)  sexual assault under  Section 22.011(a)(2)

1-21     of the Penal Code; indecency with a child;

1-22                 (3)  seven years from the date of the commission of the

1-23     offense:

 2-1                       (A)  misapplication of fiduciary property or

 2-2     property of a financial institution;

 2-3                       (B)  securing execution of document by deception;

 2-4     or

 2-5                       (C)  violations under Sections 153.403(20)-(33),

 2-6     Tax Code;

 2-7                 (4)  five years from the date of the commission of the

 2-8     offense:

 2-9                       (A)  theft, burglary, robbery;

2-10                       (B)  arson; or

2-11                       (C)  sexual assault, except as provided in

2-12     Subsection (2)(D) of this article; or

2-13                 (5)  three years from the date of the commission of the

2-14     offense:  all other felonies.

2-15           SECTION 2.  The change in law made by this Act does not apply

2-16     to an offense if the prosecution of the offense became barred by

2-17     limitation before the effective date of this Act.  The prosecution

2-18     of that offense remains barred as though this Act had not taken

2-19     effect.     

2-20           SECTION 3.  This Act takes effect September 1, 1997.

2-21           SECTION 4.  The importance of this legislation and the

2-22     crowded condition of the calendars in both houses create an

2-23     emergency and an imperative public necessity that the

2-24     constitutional rule requiring bills to be read on three several

2-25     days in each house be suspended, and this rule is hereby suspended.