Criminal Investigation Division

Tax crimes are as diverse and complex as Texas business and industry themselves. They may involve individuals or corporations; simple plots or convoluted schemes; and a single site or multiple locations. The Comptroller’s Criminal Investigation Division (CID) fights tax crimes by enforcing the state's tax laws and deterring tax fraud.

Taxes comprise almost half the state's total net revenue. The Comptroller's office collects most state taxes directly and some indirectly through third-party remitters. 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.

Mission

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.

Vision

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.

Methods

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.

Core Values

Teamwork

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

Communication

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

Professionalism

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.

Accountability

Maintain public trust through transparency and honesty.

Courtesy

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

Integrity

Remain committed to the highest standards of honesty and ethical conduct — the cornerstone of our profession — and uphold the public’s trust while promoting justice in a fair and impartial manner.

Dedication

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