SUSAN COMBSTEXAS COMPTROLLER OF PUBLIC ACCOUNTS

The Comptroller’s Office regulates more than 60 different taxes, fees, and assessments.

Taxes and Fees911 Emergency Service Fee 911 Wireless Emergency Service Fee 911 Equalization Surcharge Automobile Burglary and Theft Prevention Automotive Oil Sales Fee Bank Franchise Battery Sales Fee Boat & Boat Motor Cement Production Cigarette Cigar, Tobacco Products Cigarette/Tobacco Advertising Fee Coastal Protection Coin Operated Amusement Machine Tax Controlled Substances Crude Oil Diesel Fuels Fireworks Franchise Gasoline Hotel Inheritance Insurance Maintenance Tax - Workers' Compensation Research Insurance Maintenance Taxes - Texas Department of Insurance Insurance Maintenance Tax - Division of Workers Compensation/Office of Injured Employees Counsel Insurance Premium Tax - Independently Procured Insurance Premium Tax - Licensed Insurers Insurance Premium Tax - Surplus Lines/Purchasing Groups Insurance Premium Tax - Unauthorized Insurance International Fuel Tax Agreement (IFTA) Liquefied Gas

Taxes and Fees (cont’d)Loan Administration Fee Local Property Local Sales & Use Manufactured Housing Miscellaneous Gross Receipts Mixed Beverage Tax Motor Fuels Transporters Tax Motor Vehicle - Gross Rental Receipts Motor Vehicle - Local Sports and Community Venue Sales and Use Motor Vehicle - Sales and Use Motor Vehicle - Seller-Financed Sales Motor Vehicle - Texas Emissions Reduction Plan (TERP) Registration Surcharge Motor Vehicle - Texas Emissions Reduction Plan (TERP) Surcharge Natural Gas Office of Public Insurance Counsel (OPIC) Assessment Oil & Gas Well Servicing Oyster Sales Fee Pari-Mutuel Petroleum Products Delivery Fee Property Tax Public Utility Gross Receipts Assessment Retail Charge Account Delinquency Fee Retaliatory Tax Sales & Use School Fund Benefit Sexually Oriented Business Fee Sulphur Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge Telecommunications Infrastructure Fund Volunteer Fire Department

www.window.state.tx.us/

Comptroller Field Divisions

AuditAudit EnforcementEnforcement Criminal InvestigationCriminal Investigation

CRIMINAL INVESTIGATION DIVISION Jimmy Archer, ChiefJimmy Archer, Chief Martin D. Cano Jr., Deputy Chief , Field Martin D. Cano Jr., Deputy Chief , Field

OperationsOperations 208 E. 10208 E. 10thth Street, Rm#206 Street, Rm#206 Austin, TXAustin, TX

Phone: 512-463-3901Phone: 512-463-3901

Criminal Investigation Division

Lt. Jim Harris, SE TexasLt. Jim Harris, SE Texas Lt. Greg Webb, NE TexasLt. Greg Webb, NE Texas Lt. Justin Scott, West TexasLt. Justin Scott, West Texas

CID Office Locations

Austin *Austin * AbileneAbilene Corpus ChristiCorpus Christi DallasDallas El PasoEl Paso Fort Worth Fort Worth Houston Houston

Laredo Laredo LubbockLubbock Odessa Odessa San AntonioSan Antonio TylerTyler WacoWaco Wichita FallsWichita Falls

Criminal Investigators We have 20 Criminal Investigators state We have 20 Criminal Investigators state

wide. wide. All commissioned Peace Officers All commissioned Peace Officers

(authorized to carry a firearm)(authorized to carry a firearm) 17 Undergraduate College Degrees17 Undergraduate College Degrees 5 Masters Degrees5 Masters Degrees 2 Certified Fraud Examiners (CFE’s)2 Certified Fraud Examiners (CFE’s) 1 CPA1 CPA

Criminal Investigation DivisionCriminal Investigation Division

Investigate criminal violations of the Texas Tax Code.

Sales Tax Motor Vehicle Tax Motor Fuels Tax Cigarette/Tobacco Tax Amusement Tax (coin-operated machine)

Motor Fuels Tax – Chapter 162

What is a motor fuel?What is a motor fuel?

Gasoline, diesel fuel, liquefied gas and Gasoline, diesel fuel, liquefied gas and other products that can be used to other products that can be used to propel a motor vehicle.propel a motor vehicle.

Motor Fuels Issues

BlendingBlending Importing/ExportingImporting/Exporting Dyed DieselDyed Diesel IFTA – International Fuel Tax IFTA – International Fuel Tax

AgreementAgreement TheftTheft

Motor Fuels Criminal Offenses

Operating w/out the proper permitOperating w/out the proper permit TransportationTransportation Failure to maintain recordsFailure to maintain records Evasion of taxEvasion of tax

QUESTIONS ?????