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 many 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, 2011, 2014 and again in 2017, 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 most recent award,
Accreditation with Excellence, was received in July 2017.
The Criminal Investigations Division has been certified by the
Ohio Collaborative Community-Police Advisory Board since 2016.
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.
Since 2012, the Criminal Investigations Division's efforts brought
in over $57
million dollars. This is revenue that
would have been uncollected, unreported, or under-reported if not for our
From inspecting convenience stores, conducting sales tax
investigations and surveillance of tobacco smugglers - Criminal Investigations
agents are protecting Ohio's resources and fairly enforcing Ohio's tax laws.