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SUSAN COMBS TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

SUSAN COMBS TEXAS COMPTROLLER OF PUBLIC ACCOUNTS. The Comptroller’s Office regulates more than 60 different taxes, fees, and assessments.

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SUSAN COMBS TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

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  1. SUSAN COMBSTEXAS COMPTROLLER OF PUBLIC ACCOUNTS

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

  3. Taxes and Fees911 Emergency Service Fee911 Wireless Emergency Service Fee911 Equalization SurchargeAutomobile Burglary and Theft PreventionAutomotive Oil Sales FeeBank FranchiseBattery Sales FeeBoat & Boat MotorCement ProductionCigaretteCigar, Tobacco ProductsCigarette/Tobacco Advertising FeeCoastal ProtectionCoin Operated Amusement Machine TaxControlled SubstancesCrude OilDiesel FuelsFireworksFranchiseGasolineHotelInheritanceInsurance Maintenance Tax - Workers' Compensation ResearchInsurance Maintenance Taxes - Texas Department of InsuranceInsurance Maintenance Tax - Division of Workers Compensation/Office of Injured Employees CounselInsurance Premium Tax - Independently ProcuredInsurance Premium Tax - Licensed InsurersInsurance Premium Tax - Surplus Lines/Purchasing GroupsInsurance Premium Tax - Unauthorized InsuranceInternational Fuel Tax Agreement (IFTA)Liquefied Gas

  4. Taxes and Fees (cont’d)Loan Administration FeeLocal PropertyLocal Sales & UseManufactured HousingMiscellaneous Gross ReceiptsMixed Beverage TaxMotor Fuels Transporters TaxMotor Vehicle - Gross Rental ReceiptsMotor Vehicle - Local Sports and Community Venue Sales and UseMotor Vehicle - Sales and UseMotor Vehicle - Seller-Financed SalesMotor Vehicle - Texas Emissions Reduction Plan (TERP) Registration SurchargeMotor Vehicle - Texas Emissions Reduction Plan (TERP) SurchargeNatural GasOffice of Public Insurance Counsel (OPIC) AssessmentOil & Gas Well ServicingOyster Sales FeePari-MutuelPetroleum Products Delivery FeeProperty TaxPublic Utility Gross Receipts AssessmentRetail Charge Account Delinquency FeeRetaliatory TaxSales & UseSchool Fund BenefitSexually Oriented Business FeeSulphurTexas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment SurchargeTelecommunications Infrastructure FundVolunteer Fire Department

  5. www.window.state.tx.us/

  6. Comptroller Field Divisions • Audit • Enforcement • Criminal Investigation

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

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

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

  10. 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

  11. Investigate criminal violations of the Texas Tax Code. Sales Tax Motor Vehicle Tax Motor Fuels Tax Cigarette/Tobacco Tax Amusement Tax (coin-operated machine) Criminal Investigation Division

  12. What is a motor fuel? Gasoline, diesel fuel, liquefied gas and other products that can be used to propel a motor vehicle. Motor Fuels Tax – Chapter 162

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

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

  15. QUESTIONS ?????

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