1-1 By: Brown S.B. No. 70 1-2 (In the Senate - Filed December 2, 1998; January 26, 1999, 1-3 read first time and referred to Committee on Criminal Justice; 1-4 February 22, 1999, reported favorably by the following vote: Yeas 1-5 7, Nays 0; February 22, 1999, sent to printer.) 1-6 A BILL TO BE ENTITLED 1-7 AN ACT 1-8 relating to the statute of limitations for the purpose of 1-9 prosecuting certain offenses under the Tax Code. 1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-11 SECTION 1. Article 12.01, Code of Criminal Procedure, is 1-12 amended to read as follows: 1-13 Art. 12.01. FELONIES. Except as provided in Article 12.03, 1-14 felony indictments may be presented within these limits, and not 1-15 afterward: 1-16 (1) no limitation: murder and manslaughter; 1-17 (2) ten years from the date of the commission of the 1-18 offense: 1-19 (A) theft of any estate, real, personal or 1-20 mixed, by an executor, administrator, guardian or trustee, with 1-21 intent to defraud any creditor, heir, legatee, ward, distributee, 1-22 beneficiary or settlor of a trust interested in such estate; 1-23 (B) theft by a public servant of government 1-24 property over which he exercises control in his official capacity; 1-25 (C) forgery or the uttering, using or passing of 1-26 forged instruments; or 1-27 (D) indecency with a child under Section 1-28 21.11(a)(2), Penal Code; 1-29 (3) seven years from the date of the commission of the 1-30 offense: 1-31 (A) misapplication of fiduciary property or 1-32 property of a financial institution; 1-33 (B) securing execution of document by deception; 1-34 or 1-35 (C) a violation under Sections 153.403(20)-(33), 1-36 Tax Code; 1-37 (4) five years from the date of the commission of the 1-38 offense: 1-39 (A) theft, burglary, robbery; 1-40 (B) arson; or 1-41 (C) sexual assault, except as provided in 1-42 Subsection (5) of this article; 1-43 (5) ten years from the 18th birthday of the victim of 1-44 the offense: 1-45 (A) indecency with a child under Section 1-46 21.11(a)(1), Penal Code; 1-47 (B) sexual assault under Section 22.011(a)(2), 1-48 Penal Code; or 1-49 (C) aggravated sexual assault under Section 1-50 22.021(a)(1)(B), Penal Code; or 1-51 (6) three years from the date of the commission of the 1-52 offense: all other felonies. 1-53 SECTION 2. The change in law made by this Act does not apply 1-54 to an offense if the prosecution of the offense became barred by 1-55 limitation before the effective date of this Act. The prosecution 1-56 of that offense remains barred as though this Act had not taken 1-57 effect. 1-58 SECTION 3. This Act takes effect September 1, 1999. 1-59 SECTION 4. The importance of this legislation and the 1-60 crowded condition of the calendars in both houses create an 1-61 emergency and an imperative public necessity that the 1-62 constitutional rule requiring bills to be read on three several 1-63 days in each house be suspended, and this rule is hereby suspended. 1-64 * * * * *