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:
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.
Jim Harris, Chief of the Texas Comptroller Criminal Investigation Division (CID), graduated from the 254th Session of the FBI National Academy Program at Quantico, Virginia, on Sept. 20, 2013.
Harris was one of only two graduates from Texas state law enforcement agencies this session. Harris has been with the Comptroller’s office since 2003, having been promoted to Deputy Chief in 2011. He is the first member of the Comptroller’s CID to have attended the FBI National Academy. The CID investigates and seeks prosecution for tax evasion, tax fraud and other felony and misdemeanor tax-related crimes.
The FBI National Academy Program is a professional course of study for U.S. and international law enforcement leaders that offers 10 weeks of advanced investigative, management, and fitness training for selected officers who have proven records as professionals within their agencies.