New York State Office of Tax Enforcement

Law enforcement
in New York
Law enforcement in
Officers
Types of agencies
Law
New York State Criminal Procedure Law

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. 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).[1]

  1. ^ "Tax Enforcement". Annual Report 2000-2001. NYS Department of Taxation and Finance. Archived from the original on 2012-12-14.