Taxes comprise almost half the state's total net revenue. The Comptroller's office collects most state taxes directly, some indirectly through third-party remitters. It enforces the state's tax laws and deters tax fraud through its Criminal Investigation Division (CID). CID employs full-time state police officers commissioned by the Comptroller under the authority of the Texas Code of Criminal Procedure, Article 2.12(13) and Texas Tax Code Section 111.00452.

The CID uses three main enforcement methods:

  • Pursuing allegations submitted by business, industry and the general public
  • Accepting referrals from other law enforcement agencies
  • Initiating investigations in house

Read how CID’s officers conduct sting operations, stakeouts, inspections and make arrests in this April 2017 Fiscal Notes profile.


The mission of CID is to deter intentional criminal conduct against the state tax laws administered by the Texas Comptroller of Public Accounts. This deterrence is achieved by detecting and investigating felony and misdemeanor tax-related crimes and by informing the public of the results of case prosecution.


CID is the state’s primary investigatory unit for tax-related crime. CID strives to fulfill that role and responsibility to the best of its ability. CID does so by conducting tax fraud investigations with courage, integrity and diligence in order to reach a just conclusion.

Core Values


Complete the agency’s mission safely and effectively by working with internal agency divisions and local, state, and federal law enforcement partners.


Notify the public of our case dispositions to curtail tax fraud and be transparent with the public.


Be accountable to ourselves and the public for the quality of our service, and seek to continually improve ourselves, our division and our community relationships.


Maintain public trust through transparency and honesty.


Treat all who we encounter with dignity and respect. Provide quality customer service to the taxpayers and citizens of Texas.


Commitment to the highest standards of honesty and ethical conduct, which is the cornerstone of our profession. Uphold the public’s trust while promoting justice in a fair and impartial manner.


Demonstrate loyalty, devotion and hard work to the organization, to one another and to the citizens of Texas.