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

New York State Department of Taxation and Finance

The New York State Department of Taxation and Finance is a core agency of the US state of New York. It is headquartered in Building 8/8A at the W. Averell Harriman State Office Building Campus in Albany....

 (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.

Special Investigations Unit

SIU focuses its efforts on non-compliance with personal income tax, sales tax

Sales tax

A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale....

, withholding tax

Withholding tax

Withholding tax, also called retention tax, is a government requirement for the payer of an item of income to withhold or deduct tax from the payment, and pay that tax to the government. In most jurisdictions, withholding tax applies to employment income. Many jurisdictions also require...

 and corporate tax

Corporate tax

Many countries impose corporate tax or company tax on the income or capital of some types of legal entities. A similar tax may be imposed at state or lower levels. The taxes may also be referred to as income tax or capital tax. Entities treated as partnerships are generally not taxed at the...

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Officers Killed in the Line Of Duty

Petroleum, Alcohol and Tobacco Bureau Chief Charles Mills was killed on the Line of duty during the September 11th terrorist attack in New York City

External links

• Official website
• http://www.odmp.org/officer/15848-bureau-chief-charles-mills Officer Down Memorial Page