2. SUSAN COMBS TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

3. The Comptroller’s Office regulates more than 60 different taxes, fees, and assessments.

4. 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 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

5. 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 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

6. www.window.state.tx.us/

7. Comptroller Field Divisions Audit Audit Enforcement Enforcement Criminal Investigation Criminal Investigation

10. CRIMINAL INVESTIGATION DIVISION Jimmy Archer, Chief Jimmy Archer, Chief Martin D. Cano Jr., Deputy Chief, Field Operations Martin D. Cano Jr., Deputy Chief, Field Operations 208 E. 10 th Street, Rm#206 208 E. 10 th Street, Rm#206 Austin, TX Austin, TX Phone: 512-463-3901 Phone: 512-463-3901

11. Criminal Investigation Division Lt. Jim Harris, SE Texas Lt. Jim Harris, SE Texas Lt. Greg Webb, NE Texas Lt. Greg Webb, NE Texas Lt. Justin Scott, West Texas Lt. Justin Scott, West Texas

12. CID Office Locations Austin * Austin * Abilene Abilene Corpus Christi Corpus Christi Dallas Dallas El Paso El Paso Fort Worth Fort Worth Houston Houston Laredo Lubbock Odessa San Antonio Tyler Waco Wichita Falls

13. Criminal Investigators We have 20 Criminal Investigators state wide. We have 20 Criminal Investigators state wide. All commissioned Peace Officers (authorized to carry a firearm) All commissioned Peace Officers (authorized to carry a firearm) 17 Undergraduate College Degrees 17 Undergraduate College Degrees 5 Masters Degrees 5 Masters Degrees 2 Certified Fraud Examiners (CFE’s) 2 Certified Fraud Examiners (CFE’s) 1 CPA 1 CPA

14. 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)

15. 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.

16. Motor Fuels Issues  Blending  Importing/Exporting  Dyed Diesel  IFTA – International Fuel Tax Agreement  Theft

17. Motor Fuels Criminal Offenses  Operating w/out the proper permit  Transportation  Failure to maintain records  Evasion of tax

22. QUESTIONS ?????