Tex. Tax Code § 111.00452
EMPLOYMENT OF INVESTIGATORS
Texas · Texas Tax Code · Status: effective
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- Citation
- Tex. Tax Code § 111.00452, EMPLOYMENT OF INVESTIGATORS, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/574543
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Full text
(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.