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New York State Office of Tax Enforcement : ウィキペディア英語版
New York State Office of Tax Enforcement

The New York State Office of Tax Enforcement (OTE) is a law enforcement entity of the New York State Department of Taxation and Finance (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).〔(【引用サイトリンク】 Tax Enforcement )
==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.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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