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

2. (b) To submit a request to the department for review, the county tax assessor-collector must:

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

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

      1. (A) the original transaction;

      2. (B) a detailed narrative, including:

         1. (i) the name of a contact person with the county tax assessor-collector, including email address and phone number;
         2. (ii) the name of the employee submitting the request;
         3. (iii) a statement as to why the transaction is suspect;
         4. (iv) information about the employee or deputy suspected of committing fraud, waste, or abuse; and
         5. (v) any statements made by the customer submitting the suspect transaction;
      3. (C) any available video surveillance footage; and
      4. (D) any other relevant evidence or information pertaining to the transaction.
3. (c) If a deputy suspects possible fraud, waste, or abuse by an employee, 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 department for review in accordance with subsection (b) of this section.
4. (d) If the department determines it will not open an investigation after reviewing a submitted request, the department will notify the submitting county tax assessor-collector.

Source Note:The provisions of this §223.3 adopted to be effective March 1, 2020, 45 TexReg 1234; amended to be effective August 29, 2024, 49 TexReg 6466.