Tex. Tax Code § 111.00452 · Subchapter A. COLLECTION DUTIES AND POWERS
EMPLOYMENT OF INVESTIGATORS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934), Sec. 10, eff. September 1, 2011.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.111.htm
- Text hash
- sha256 f2321240eac9ed772eb42ac1238538c40d0650c6a4743bb417709f27b0b09c98
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
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