By Keel H.B. No. 123 76R1396 KEL-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to the statute of limitations for the purpose of 1-3 prosecuting certain offenses under the Tax Code. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Article 12.01, Code of Criminal Procedure, is 1-6 amended to read as follows: 1-7 Art. 12.01. FELONIES. Except as provided in Article 12.03, 1-8 felony indictments may be presented within these limits, and not 1-9 afterward: 1-10 (1) no limitation: murder and manslaughter; 1-11 (2) ten years from the date of the commission of the 1-12 offense: 1-13 (A) theft of any estate, real, personal or 1-14 mixed, by an executor, administrator, guardian or trustee, with 1-15 intent to defraud any creditor, heir, legatee, ward, distributee, 1-16 beneficiary or settlor of a trust interested in such estate; 1-17 (B) theft by a public servant of government 1-18 property over which he exercises control in his official capacity; 1-19 (C) forgery or the uttering, using or passing of 1-20 forged instruments; or 1-21 (D) indecency with a child under Section 1-22 21.11(a)(2), Penal Code; 1-23 (3) seven years from the date of the commission of the 1-24 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) a violation 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 (5) of this article; 2-13 (5) ten years from the 18th birthday of the victim of 2-14 the offense: 2-15 (A) indecency with a child under Section 2-16 21.11(a)(1), Penal Code; 2-17 (B) sexual assault under Section 22.011(a)(2), 2-18 Penal Code; or 2-19 (C) aggravated sexual assault under Section 2-20 22.021(a)(1)(B), Penal Code; or 2-21 (6) three years from the date of the commission of the 2-22 offense: all other felonies. 2-23 SECTION 2. The change in law made by this Act does not apply 2-24 to an offense if the prosecution of the offense became barred by 2-25 limitation before the effective date of this Act. The prosecution 2-26 of that offense remains barred as though this Act had not taken 2-27 effect. 3-1 SECTION 3. This Act takes effect September 1, 1999. 3-2 SECTION 4. The importance of this legislation and the 3-3 crowded condition of the calendars in both houses create an 3-4 emergency and an imperative public necessity that the 3-5 constitutional rule requiring bills to be read on three several 3-6 days in each house be suspended, and this rule is hereby suspended.