(a) Each holder who on March 1 holds property to which this chapter applies shall file a report of that property on or before the following July 1. The comptroller may require the report to be in a particular format, including a format that can be read by a computer.
(b) Repealed by Acts 1999, 76th Leg., ch. 1208, Sec. 5, eff. Sept. 1, 1999.

(c) The property report must include, if known by the holder:
(1) the name, social security number, driver’s license or state identification number, e-mail address, and last known address of:
(A) each person who, from the records of the holder of the property, appears to be the owner of the property; or
(B) any person who is entitled to the property;
(2) the name and last known mailing or e-mail address of any person designated as a representative for notice under § 72.1021 or 73.103;
(3) a description of the property, the identification number, if any, and, if appropriate, a balance of each account, except as provided by Subsection (d);
(4) the date that the property became payable, demandable, or returnable;
(5) the date of the last transaction with the owner concerning the property; and
(6) other information that the comptroller by rule requires to be disclosed as necessary for the administration of this chapter.
(d) Amounts due that individually are less than $25 may be reported in the aggregate without furnishing any of the information required by Subsection (c).
(e) A holder of mineral proceeds under Chapter 75 that is regulated by the Railroad Commission of Texas under Chapter 91, Natural Resources Code, shall include in the property report for the proceeds, in addition to the information listed in Subsection (c), the following information with respect to each well the production from which resulted in the proceeds:
(1) the lease, property, or well name;
(2) any lease, property, or well identification number used to identify the lease, property, or well; and
(3) the county in which the lease, property, or well is located.