Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 111.00452: EMPLOYMENT OF INVESTIGATORS.

Where this section sits in the code

TAX CODE
TITLE 2. STATE TAXATION
SUBTITLE B. ENFORCEMENT AND COLLECTION
CHAPTER 111. COLLECTION PROCEDURES
SUBCHAPTER A. COLLECTION DUTIES AND POWERS

(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 (S.B. 934), Sec. 10, eff. September 1, 2011.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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