(a) Property report(s) filed by a holder pursuant to Property Code, Chapters 72-75 and 77, shall be submitted to the comptroller in the NAUPA Standard Electronic File format prescribed in the Comptroller's Unclaimed Property Reporting Instructions. A property report filed under this title must be filed electronically via one of the online submission methods specified in the Comptroller's Unclaimed Property Reporting Instructions.
(b) Information contained in property report(s) shall comply with the data entry standards for property type, securities delivery and country codes, owner name and property description fields, and abbreviations of owner title and common terms as specified in the Unclaimed Property Reporting Instructions.
(c) Incomplete reports and reports not meeting the format specifications described above will be rejected by the comptroller and returned to the holder for correction. The comptroller will keep a copy of any report that is returned for correction.
(d) Information shall be submitted in a format that is accessible by the comptroller's office. Reports that are encrypted, corrupted, or otherwise inaccessible will be rejected by the comptroller and returned to the holder for correction. The comptroller will keep a copy of any report that is returned for correction.
(e) When a report is rejected, the responsible holder shall submit a revised, complete, accessible and properly formatted report to the comptroller no later than 30 calendar days after notification of the rejection.
(f) If a complete, accessible, and properly formatted report is not resubmitted within 30 calendar days after notification of the rejection, the holder will be considered delinquent and subject to interest and civil penalties and criminal charges in Property Code, Chapter 74, Subchapter H, until a complete and properly formatted report is submitted to the comptroller.

Source Note: The provisions of this §13.21 adopted to be effective December 30, 2013, 38 TexReg 9603; amended to be effective May 11, 2020, 45 TexReg 3135