| (1) Criminal conspiracy. Penal Code, §15.02 (Criminal
Conspiracy) and §15.04 (Renunciation Defense) apply to all criminal
offenses prescribed by the Tax Code.
(2) Organized crime. A person commits an offense under
Penal Code, §71.02, if the person, with the intent to establish,
maintain, or participate in a combination or in the profits of a combination
or as a member of a criminal street gang, commits or conspires to
commit a felony offense prescribed by the Tax Code. The terms "combination," "profits," "criminal
street gang," and "conspires to commit," are defined
by Penal Code, §71.01.
(3) Money laundering. The definition of the term "proceeds"
in Penal Code, Chapter 34 (Money Laundering) includes funds acquired
or derived directly or indirectly from, produced through, or realized
through conduct that constitutes an offense under Tax Code, §151.7032
(Failure to Pay Taxes Collected; Criminal Penalty and Aggregation
of Amounts Involved).
(f) Venue. The venue for prosecution of any offense
incurred under Tax Code, Chapter 151 is Travis County or the county
in which any element of the offense occurs. If prosecution for engaging
in criminal conspiracy, an organized criminal activity, or money laundering
is based upon an offense classified as a felony under the Tax Code,
the venue for prosecution of the conspiracy, organized criminal activity,
or money laundering is any county in which venue for the underlying
offense is proper under the Tax Code.
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| Source Note: The provisions of this §3.305 adopted to be effective February 18, 2002, 27 TexReg 1177; amended to be effective September 23, 2013, 38 TexReg 6224; amended to be effective October 13, 2020, 45 TexReg 7270 |
