{"data":{"id":"us-tx/tex.-tax-code-111.00452","jurisdiction":"us-tx","citation":"Tex. Tax Code § 111.00452","heading":"EMPLOYMENT OF INVESTIGATORS.","body":"(a) In addition to the authority granted by Section 111.0045, an investigator employed under that section may investigate:\n(1) any criminal offense under this code; or\n(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.\n(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.\nAdded by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 10, eff. September 1, 2011.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE B. ENFORCEMENT AND COLLECTION","CHAPTER 111. COLLECTION PROCEDURES","SUBCHAPTER A. COLLECTION DUTIES AND POWERS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm#111.00452","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"0cb80155e02586f8e7a26806a52e9fbca57d78615f53d823819fe5c78c8ac896","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-111.0045","next":"us-tx/tex.-tax-code-111.00455"},"notice":"GroundRules: Original legal text. Not legal advice."}