Transcript Texas State Comptroller of Public Accounts
SUSAN COMBS
TEXAS COMPTROLLER OF PUBLIC ACCOUNTS
The Comptroller’s Office regulates more than 60 different taxes, fees, and assessments.
Taxes and Fees 911 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
Audit
Enforcement
Criminal Investigation
CRIMINAL INVESTIGATION DIVISION
Jimmy Archer, Chief Martin D. Cano Jr., Deputy Chief , Field Operations 208 E. 10 th Street, Rm#206 Austin, TX Phone: 512-463-3901
Criminal Investigation Division
Lt. Jim Harris, SE Texas Lt. Greg Webb, NE Texas Lt. Justin Scott, West Texas
CID Office Locations
Austin * Abilene Corpus Christi Dallas El Paso Fort Worth Houston
Laredo Lubbock Odessa San Antonio Tyler Waco Wichita Falls
Criminal Investigators
We have 20 Criminal Investigators state wide. All commissioned Peace Officers (authorized to carry a firearm) 17 Undergraduate College Degrees 5 Masters Degrees 2 Certified Fraud Examiners (CFE’s) 1 CPA
Criminal 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?
Gasoline, diesel fuel, liquefied gas and other products that can be used to propel a motor vehicle.
Motor Fuels Issues
Blending
Importing/Exporting
Dyed Diesel
IFTA – International Fuel Tax Agreement
Theft
Motor Fuels Criminal Offenses
Operating w/out the proper permit
Transportation
Failure to maintain records
Evasion of tax