SECTION 223.3. Submission of Request

(a) A county tax assessor-collector who suspects possible fraud, waste, or abuse by an employee, motor vehicle dealer, deputy, or any person transacting motor vehicle-related business for or with the county may submit a request to the CID for review and possible investigation. The CID may forward a submission to an appropriate law enforcement entity.

(b) To submit a request to the CID for review and possible investigation, the county tax assessor-collector must:

(1) request a rejection of the suspected transaction through a department regional service center; and

(2) mail or e-mail the following documents and information, as applicable, to the CID in an envelope or e-mail message marked "Red Flag":

(A) the original transaction;

(B) a detailed narrative, including:

(i) a contact with the tax assessor-collector, including email address and phone number;

(ii) the name of the employee submitting the transaction to the CID;

(iii) a statement as to why the transaction was flagged;

(iv) information about the employee or deputy if the employee or deputy is suspected of committing fraud, waste, or abuse;

(v) any statements made by the customer submitting the transaction;

(C) any available video surveillance footage; and

(D) any other relevant evidence or information pertaining to the transaction.

(c) If a deputy suspects fraud, waste, or abuse, by an employee, motor vehicle dealer, or any person transacting motor vehicle-related business for or with the deputy, the deputy must report the suspected fraud, waste, or abuse to the county tax assessor-collector. The county tax assessor-collector may then submit a request to the CID for review and possible investigation in accordance with subsection (b) of this section.

(d) If the CID determines it will not conduct an investigation after reviewing a request submitted by a county tax assessor-collector, the CID will provide a notification to the county tax assessor-collector.

Source Note: The provisions of this §223.3 adopted to be effective March 1, 2020, 45 TexReg 1234