Tex. Tax Code § 111.00452 — EMPLOYMENT OF INVESTIGATORS

(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. Added by Acts 2011, 82nd Leg., R.S., Ch. 68 (S.B. 934 ), Sec. 10, eff. September 1, 2011.