(a) Child support payments being held for disbursement by the state disbursement unit or a local registry may be reported as unclaimed property as outlined in the Texas Property Code. If the location of the person to whom the money is owed is unknown, the Title IV-D agency will conduct periodic locate attempts to locate the owner of the payments. If, after three years from the date the child support payments have been held, there has been no contact by the property owner and attempts to locate the owner have failed, the child support payments may be reported as unclaimed property. If locate information is present at the end of a reporting period, the reporting of the unclaimed payments may be deferred to the next reporting period.
(b) If the person to whom the child support payments are owed is deceased, and if after three years from the date of the death there has been no claim to the payments by a caretaker, emancipated child, or executor of the owner's estate, the child support payments may be reported as unclaimed property.
(c) If reporting has been deferred pending location of the person to whom the money is owed, child support payments being held for disbursement by the state disbursement unit will be reported as unclaimed property at the end of the second deferral year.

Source Note: The provisions of this §55.142 adopted to be effective October 11, 2010, 35 TexReg 9077