(a) Tangible personal property shall be reported in the manner prescribed in the current Comptroller's Unclaimed Property Reporting Instructions. For tangible personal property other than the contents of a safety deposit box, a holder shall, at the time of making a property report, separately provide to the comptroller an inventory of the property that:      
        (1) clearly describes the property being reported; and       
        (2) identifies whether the property is contaminated by biohazardous or other medical waste.       
      (b) The comptroller may require a holder to provide additional information about the property that is reportable under this section.     
      (c) A holder shall not deliver property reported under this section to the comptroller until the earlier of January 1 or the date the comptroller requests a holder deliver the property.     
      (d) The comptroller may determine that property reported under this section has insubstantial commercial value and may require that a holder dispose of any such property.     
     Source Note:        The provisions of this §13.4 adopted to be effective May 11, 2020, 45 TexReg 3135