Tex. Fin. Code Section 119.102
Production and Admissibility of Items of Savings Bank in Judicial Proceeding


(a)

In a judicial proceeding, the court may order the production of books, records, and files of a savings bank.

(b)

The books, records, and files of a savings bank are not admissible as evidence in any proceeding concerning the validity of a tax assessment or the collection of delinquent taxes, penalties, and interest, unless:

(1)

a stockholder or deposit account holder is a proper party to the proceeding, in which event a book, file, or record pertaining to the account of the party is admissible; or

(2)

the savings bank is a proper party to the proceeding, in which event a book, file, or record material to the proceeding is admissible.
Acts 1997, 75th Leg., ch. 1008, Sec. 1, eff. Sept. 1, 1997.

Source: Section 119.102 — Production and Admissibility of Items of Savings Bank in Judicial Proceeding, https://statutes.­capitol.­texas.­gov/Docs/FI/htm/FI.­119.­htm#119.­102 (accessed May 11, 2024).

Accessed:
May 11, 2024

§ 119.102’s source at texas​.gov