Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle B. ENFORCEMENT AND COLLECTION |
Chapter 111. COLLECTION PROCEDURES |
Subchapter A. COLLECTION DUTIES AND POWERS |
Sec. 111.00452. EMPLOYMENT OF INVESTIGATORS
Latest version.
-
(a) In addition to the authority granted by Section 111.0045, an investigator employed under that section may investigate:
(1) any criminal offense under this code; or
(2) any criminal offense under any other law if the offense relates directly or indirectly to a tax, fee, penalty, or charge administered, collected, or enforced by the comptroller.
(b) An investigator commissioned by the comptroller as a peace officer has the powers of a peace officer coextensive with the boundaries of this state.
Added by Acts 2011, 82nd Leg., R.S., Ch. 68 , Sec. 10, eff. September 1, 2011.