The Criminal Investigations Division
The Department of Taxation's Criminal Investigations Division is comprised of sworn police officers and support staff who enforce the criminal provisions of Ohio tax laws.
The Criminal Investigations Division came into existence in 1971, when it was organized primarily to combat cigarette smuggling and organized efforts to skirt Ohio's tax laws. Since that time, the Division has grown in size and responsibility. The Criminal Investigations Division now enforces the majority of the taxes administered by the Department, including cigarette and other tobacco products taxes, motor fuel tax, income tax, employer withholding taxes and the sales and use tax.
In 2002, 2005, 2008, and again in 2011, the Criminal Investigations Division achieved accreditation from the Commission on Accreditation for Law Enforcement Agencies Inc. (CALEA). In 2008, the Division attained flagship status and was recognized as among the top one-third of accredited agencies in the United States.
The Criminal Investigations Division is the only revenue-type division in the world to achieve this distinction. The accreditation means the Division has met stringent guidelines related to policies and procedures governing the operation of a law-enforcement agency. While the Criminal Investigations Division is a support branch of the Department of Taxation, it also generates revenue for State government.
During fiscal 2010, the Criminal Investigations Division's efforts brought in addition $5,500,000. For fiscal years 2004 through 2010, Enforcement actions have resulted in over $30.5 million in revenue. FY 2011 resulted in $6.7 million and FY 2012 garnered $7.9 million. This is revenue that would have been uncollected, unreported, or under-reported if not for our diligence.
From inspecting carryout’s, to checking diesel-powered vehicles along the highways, to surveillance of tobacco smugglers - Criminal Investigations agents are protecting Ohio's resources and fairly enforcing Ohio's tax laws.