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)  indecency with a child under Section
1-21     21.11(a)(2), Penal Code;
1-22                 (3)  seven years from the date of the commission of the
1-23     offense:
1-24                       (A)  misapplication of fiduciary property or
 2-1     property of a financial institution;
 2-2                       (B)  securing execution of document by deception;
 2-3     or
 2-4                       (C)  a violation under Sections 153.403(20)-(33),
 2-5     Tax Code;
 2-6                 (4)  five years from the date of the commission of the
 2-7     offense:
 2-8                       (A)  theft, burglary, robbery;
 2-9                       (B)  arson; or
2-10                       (C)  sexual assault, except as provided in
2-11     Subsection (5) of this article;
2-12                 (5)  ten years from the 18th birthday of the victim of
2-13     the offense:
2-14                       (A)  indecency with a child under Section
2-15     21.11(a)(1), Penal Code;
2-16                       (B)  sexual assault under Section 22.011(a)(2),
2-17     Penal Code; or
2-18                       (C)  aggravated sexual assault under Section
2-19     22.021(a)(1)(B), Penal Code; or
2-20                 (6)  three years from the date of the commission of the
2-21     offense:  all other felonies.
2-22           SECTION 2.  The change in law made by this Act does not apply
2-23     to an offense if the prosecution of the offense became barred by
2-24     limitation before the effective date of this Act.  The prosecution
2-25     of that offense remains barred as though this Act had not taken
2-26     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.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I hereby certify that S.B. No. 70 passed the Senate on
         March 11, 1999, by the following vote:  Yeas 31, Nays 0.
                                             _______________________________
                                                 Secretary of the Senate
               I hereby certify that S.B. No. 70 passed the House on
         April 23, 1999, by a non-record vote.
                                             _______________________________
                                                 Chief Clerk of the House
         Approved:
         _______________________________
                     Date
         _______________________________
                   Governor