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] PATB is primarily concerned with excise taxes levied on petroleum, alcohol and tobacco.
[1] PATB also investigates other related taxes subject to evasion by regulated industries.
In addition, PATB is responsible for enforcement of the Cigarette Marketing Standards Act.