37 Tex. Admin. Code § 13.159
(a) Destruction by anyone. A laboratory, law enforcement agency, or peace officer may not destroy an item under this subchapter without at least two individuals present to witness the actual destruction. One witness must be:
(b) Destruction by laboratory. If a laboratory destroys the item, destruction must comply with:
(c) Destruction by agency or officer. If a law enforcement agency or peace officer destroys the item:
Source Note:The provisions of this §13.159 adopted to be effective July 18, 2001, 26 TexReg 5266.