The New York State Office of Tax Enforcement (OTE) is a law enforcement entity of the

New York State Department of Taxation and Finance The New York State Department of Taxation and Finance (NYSDTF) is the department of the New York state government responsible for taxation and revenue, including handling all tax forms and publications, and dispersing tax revenue to other agencie ...

(DTF) that conducts criminal and civil investigations, investigators employed in the office carry firearms and have police powers to make arrests and execute search warrants. The office is divided into two bureaus, the Petroleum, Alcohol and Tobacco Bureau (PATB) and the Revenue Crimes Bureau (RCB) that was recently renamed to a newly formed Special Investigations Unit (SIU).

Petroleum, Alcohol and Tobacco Bureau

PATB is primarily concerned with excise taxes levied on petroleum, alcohol and tobacco. PATB also investigates other related taxes subject to evasion by regulated industries. These taxes include the petroleum business tax, highway use tax, and the sales and use tax on sales of regulated commodities. In addition, PATB is responsible for enforcement of the

Cigarette Marketing Standards Act A cigarette is a narrow cylinder containing a combustible material, typically tobacco, that is rolled into thin paper for smoking. The cigarette is ignited at one end, causing it to smolder; the resulting smoke is orally inhaled via the oppo ...

Special Investigations Unit

SIU focuses its efforts on non-compliance with

personal income tax An income tax is a tax imposed on individuals or entities (taxpayers) in respect of the income or profits earned by them (commonly called taxable income). Income tax generally is computed as the product of a tax rate times the taxable income. Ta ...

sales tax A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase. When a tax on goods or services is paid to a govern ...

withholding tax Tax withholding, also known as tax retention, Pay-as-You-Go, Pay-as-You-Earn, Tax deduction at source or a ''Prélèvement à la source'', is income tax paid to the government by the payer of the income rather than by the recipient of the income ...

and corporate tax.

Officers Killed in the Line Of Duty

Four officers of the New York State Office of Tax Enforcement have died in the line of duty, all of these deaths were due to the

attacks of September 11, 2001 The September 11 attacks, commonly known as 9/11, were four coordinated Suicide attack, suicide List of terrorist incidents, terrorist attacks carried out by al-Qaeda against the United States on Tuesday, September 11, 2001. That morning, ...

.Richard R. Moore was confirmed to not be a 9/11 victim by the 9/11 Memorial and Museum and the New York City Office of Chief Medical Examiner. https://inlem.org/we-remember/9-11/ . Retrieved 14 September 2022

References

External links

Official website
Officer Down Memorial Page {{authority control State law enforcement agencies of New York (state) Taxation in New York (state) US state tax agencies