1 7 4 [8 6 O p
. A tt ’y
CO M PTROLLER
I NCOM E T AX

– S AL E S AN D U SE T AX

– F I E L D E NFOR CE MEN T D I VI SI ON P ERSONNEL M AY E XER CI SE P EACE O FFICE R P OW ERS O NL Y T O E X TENT A UT HORI Z E D B Y S TATUT E

J ul y11, 2001

The H onor abl e W

i l l i am D onald Schaef

er C om ptr ol l er Y ou have a s ked forouropi ni on conce r ni ng t he author i t yof the F iel d E n fo rce m en t D ivisi o n (“the D iv is ion ”) o f th e C o m p tr o ll er’s O ffi ce t o enfor ce the var i ous t ax l aw s t hatt he C om pt r ol l er admi ni s t e r s
. As we u n d e r s t a n d y o u ri n q u i r y , y o u wi s h t o know w hethery ou m ay as s i gn per s onnel i n t he D i vi s i on t o hel p admi ni s t er th e sa les a n d u se tax a n d in c o m e tax law s. In a d d iti o n , y o u w ish to know w hetheran em pl oy ee so as s i gned m ay exer ci s e the pow er s of a peac e off

i cer i n ad m i nis t eri ng t ho se l aw s. O uropi ni on i s as fol l ow s : U nderSt at e l aw y ou m aydi r ect empl oy ees i n t he D i vi s i on t o as s i s t i n t he enfor cement of t he var i ous t ax law s that C om ptr oll er’ s O ffi ce adm i nis t ers
. H ow ever, t ho se empl oy ees m ayexer cise the pow er s of a pe ace offi ceronl yt o t he ext entauthor i zed bys t atut e. T he Legi s l atur e has confer r ed s uch pow er s on D i vi s i on per s onnel as t o cert ai n enumer at ed l aw s , butnot as t o the sal es and u se ta x law or the incom e t ax law

. T hu s, empl oy ee s of t he D i vi s i on m aynotexer ci s e the pow er s of a pe ace off i cer for purposes of ad m i nis t eri ng and enfo rci ng t he sal es and u se t ax o r i nco m e t ax law s.

I Backg r ound
A
. T ax L aw s A dm inis ter ed by t he Comptr ol

ler T he G ener al A s s embl y h as as s i gned t o t he St at e C om pt r ol l er t he r es pons i bi l i t yt o admi ni s t er a var i ety of St at e t axes
. A pr ovi s i on of the T ax-G eneral A rt i cl e l i st s tho se t axes as foll ow s:G en. 174] 175

T G§ 2

- 1 0 2 w a s e n a c te d

d urin gc o d er e v is io na s a

n o n - e xc lusive 1 summary of taxes administered by the Comptroller. SeeChapter 2, §1, L aws of Ma

ryland 1988, Revisor’s Noteat pp. 24-2 5

. T h e sec tion orig inally enumerated ni n e t ax laws. L ater enac tments added the Maryland g eneration-skipping transfer tax, Chap t er643, §2, L aws of Maryland 1988, and tra

nsfer red administra

ti o n o f th eb o xing

and wrestling tax from the State Athletic C ommissi on to the C omptroller, C hapter 692, L aws of Ma

ryland 1994. Until very

rec ently , the Division was denominated the 2 “Investig ative Servic es Unit.” SeeChapter 29, L aws of Mary land 2001. Many of the duties performed by the Division wereorig inally assigned by (continued...) In a d d iti o n to th e d u ti e s s e t f o rth el s ew her e i n t hi s ar t i cl e and i n ot herar t i cl es of t he C ode, t he C om pt r ol l ers hal l admi ni s t ert he l aw s t hatr el at e t o: ( 1) t he adm i s s i ons and amuse m entt ax; ( 2) t he al cohol i c beve r age t ax; ( 3) t he boxi ng and w r es t l i ng t ax; ( 4) t he i ncome t ax; ( 5) t he M ary l and es t at e t ax; ( 6) t he M ary l and gener at i on- s ki ppi ng t r ans fert ax; ( 7) t he mot orcarr i ert ax; ( 8) t he mot orfuel t ax; ( 9) t he s al es and us e t ax; ( 10) t he s avi ngs and l oan ass oci at i on fr anchi s e t ax; and ( 11) t he t obacc o t ax. A nnot at ed C ode of M ary l and, T ax- G ener al A r t i cl e (“ T G ”) , §2- 102. 1 L aw s governi ng t he l i s t ed t axes ar e s etfor t h i n ot her ti tl es of the T ax- G ener al A r t i cl e thatar e cro s s - r efe r ence d i n t he def i ni t i ons s e c tio n o f

th a t A rt ic le

. See T G § 1 -10 1 (b)-(d), (i ), (l )-( o ), (s)-( t) , (w ). A s i s evi dentfr om t hi s l i s t , t he C om pt r ol l er ad m i ni s t er s bot h t he i ncome t ax and the s al es and us e t ax.
B
. Fi eld E nf

or cem ent

D i vis i on W i t hi n t he C om pt r ol l er ’ s O ffi ce i s a uni tcurr ent ly k n ow n as t he Fi el d E nfor cementD i vi s i on. T w o pr ovi s i ons of t he A nnot at ed 21 7 6 [8 6 O p
. A tt ’y

(...continued) 2 statut eto s epa

rateun its de dic ate d to the e nf orc e me nt o f s pe c if

ic tax law s. SeeChapter 782, L aws o f Mary land 1953 (alcoholic beverag es enforce m en t unit); Chapter 669, L aws of Ma ryland 1961 (c iga

rette tax enforcement unit); Chapter 448, L aws of Ma ryland 1972 (e nforc ement of motor fuel tax law). Se eals o Part I I .B.2 of this opini on. Other tax es l isted in TG §2-102 but omitted from the enf orce ment 3 purview of the Division a

re the admissions a

nd amusement tax, the boxing and wrestling tax , the estate tax, the g eneration-skipping transfer tax, and th es av ing s an d

lo ana s s o c iati o nf

r an c h is etax. C o d e s e t f

o rt h th e p o w e rs o f

th e p e rs o n n e l in th a t D iv is io n
. See TG §2- 107; A nnot at ed C ode of M ary l and, A r t i cl e 2B , §16- 407. T hey ar e t o be “s w or n pol i ce of fi cer s
. ” T G §2- 107( a) ( 1) ; A r t i cl e 2B , §16- 407( b)

. T hey ar e t o “have al l t he pow er s , dut i es , and r es pons i bi l i t i es o f a p e a c e o f

f i c e r ” f o rt h e p u r p o s e o f

e n f o r c i n g c e r t a i n l a ws des i gnat ed i n t hos e s t atut es
. T G §2- 107( a) ( 2) ; A r t i cl e 2B , §16- 407( b)

. I n par t i cul ar , t hos e pow er s are to be us ed t o enfor ce the foll ow i ng l aw s:

( i ) al cohol i c beve r age t ax; ( i i ) t obacc o t ax; ( i i i ) m ot orfuel t ax; ( i v) m ot orcarr i ert ax; ( v) m ot orfuel and l ubr i cant s ; and ( vi ) t r ans i entvendor s w i t hi n t he m eani ng of Subt i t l e 20A of Ti t l e 17 of the B us i nes s R egul at i on A r t i cl e.
T G §2- 107( a) ( 2)

. I n addi t i on, t he D i vi s i on i s t o exer ci s e i t s pol i ce pow er s to enfor ce the St at e l aw s t hatr es t r i ctt he i m por t at i on, m anu fact ure, dis t ri bu t i on , and han dli ng of al coh oli c b everages. A rt ic le 2 B , § 1 6 -4 0 7 (b ).
A s i s evi den tfrom a cursorycom pari son o f this l i st w i t h the l i st of t ax l aw s s etfor t h i n T G §2- 102, t he s t atut es gr ant i ng peac e off i cer pow er s do notdi r ec t t he D i vi s i on t o enfor ce a llo f t h e t a x l a ws a d mi n i s t e r e d b y t h e Co mp t r o l l e r
. I n p a r t i c u l a r , a mo n g t h e t a x l a ws a d mi n i s t e r e d b yt h e Co mp t r o l l e r b u t o mi t t e d f r o m th e l i s to f

l a ws t hatt he D i vi s i on i s author i zed t o enfor ce a r e the i ncome t ax l aw and t h e s a l e s a n d u s e t a x l a w. 3G en. 174] 177

One statute, theMaryland Men t al Hyg iene L aw, de fines “pe ace 4 of f ic e r ” f o r p ur p o s e s o f id e nti f

yin g th o s e o f

f ic e r s a uth o riz e d to take an individual suspected of a mental disorde r t o a fa cility for a n emerg ency evaluation. SeeAnnot ated Code of Mary land, Health-Gene ral Ar

ticle, §1 0- 62 0( f) (d e fi nin g“pe a c eof fi c e r” a s “ a sh e ri ff

, a deputy sh e ri ff , a State police off icer , a county

p o l i ce o ff

icer , a municipal or othe r local police office r, o r

a Se c r e t S e r

v ic ea g e nt wh o is a

s w o r ns p e c ial ag e nt o f

the Un ite d St ate s Se c re t Se rv ic eor Tre a sury

Depa rtme nt a uth orize d to exercise powers deleg ated under 18 U.S.C. §3056.”). Y ou ha v e a s k e d whe t h e r y o u ma y d i r e c t e mpl o y e e s i n t he D i vi s i on t o enfor ce th e s al es and us e t ax and i ncome t ax l aw s and, i f s o, w hethert hos e empl oy ees m ay exer ci s e t he pow er s of a pe ace o f f i c e ri n t h a tc a p a c i t y.

II
A n a ly sis
A
. A ss ig n m e n t o

f F ieldE n

fo rc e m e n t D ivis io n P e rs o n n e l to O therD uti es T he C om pt r ol l erhas br oad author i t y to tr ansfe rand as s i gn dut i es w i t hi n hi s offi ce. I n par t i cul ar , “the C om pt r ol l erm ayt r ans fer anys t aff

. . . fr om anyuni ti n t he O ffi ce of t he C om pt r ol l er t o another uni t i n the off

i ce. ” A nnot at ed C ode of M ary l and, St at e G overnm ent A rticle , § 4 -1 0 6 (a ). U n d e r th a t au th o rity , th e C o m p tro ller c o u ld as s i gn per s onnel of t he D i vi s i on t o as s i s ti n t he admi ni s t r at i on of the s a le s a n d u s e ta x a n d in c o m e ta x la w s
. B
. E xercise of Pe ace O

ff i cer P ow ers Y ourpr i m aryconce r n appea r s t o be w hetherm emb ers of the D ivisi on m ayexer ci s e the pow er s of pea ce of fi cer s i f theyare tr a n s f e rr e d to a d m in is te r t h e in c o m e ta x o r t h e s a le s a n d u s e ta x
. 1. P eace O f

f i cer P ow ers W h ile th e re is n o g e n e ra l d e f in iti o n o f “ p e a c e o f

f ice r” se t f

o rth in M ary l and st atutes or courtrul es, t he p hrase i s “com m on ly 4 under s t ood .

. . [t o m ean]

. . . a per s on char ged w i t h t he dutyt o enfor ce1 7 8 [8 6 O p
. A tt ’y

Th estatut ede fi ne s “ c onve yanc e ”a s: 5 (1) a

n airc raf t, vehicle, or

vessel that is used to transport alc oholic beverag es, cig are ttes, or other tobac co produc ts; and (2) a tank ca r, vehic le, or vessel that is used to transport motor fuel and that, exclusive of any tank u s e d f o r i t s o wnp r o p u l s i o n , h a s a c a p a c ity e xce e din g50 g a llo ns
. TG §13-834( e).
Under the statute, these products are“contraband”if they are 6 “delivered, possessed, sold, or transferre d” in violation of the per tinent tax la w. S eeTG§1 3- 83 4(b) -( d) (d e finition s o f “ c ontr a ba nd a lc oh oli c beverag e”, “contra

band tobacco produc ts”, and “ contra band motor fue l”. and pr es er ve the publ i c pea ce. ” H u g e r v . S ta te , 285 M d. 351, 402 A

. 2d 880 ( 1979) ( quot i ng B l ack’s Law D i ct i onar y)

. T he phr as e thus i ncludes sheri ffs, po l i ce of fi cer s , a ndothe rl a w e nforcem ent offi cers
. See B l ack’s La w D i ct i on ary (7 e d . 1 9 9 9 ) a t p . 1 1 5 1

. th
D es i gnat i on as a peac e off i cerconfe r s cert ai n pow er s on D i vi s i on per s onnel

. U nder t he M ary l and R ul es , a pea ce of fi cerm ay i s s ue a c i t at i on ors i gn a s t at ement of cha r ges t hati ni t i at es a cr i m i nal pr ocee di ng. M ary l and R u les 4- 102( b) , 4- 202( b)

. A peac e off i cer m ay ex ec ut e arr es tand s ear ch w arr ant s
. M ary l and R ul e 4- 102( l ). I n addi ti on, a pea ce of fi ceri s author i zed t o exec ut e a body at t achmentand t ake a r eca l ci t r antw i t ness int o cus t ody

. M ary l and R u les 1 -20 2 (c), 2 -51 0 (i ), 3 -51 0 (i ), 4 -26 6 (d ), a n d 4 -26 7 (a). E m pl oy ees of t he D i vi s i on ar e al s o s peci fi cal l y author i zed t o m ake w arr ant l es s arr es t s i n cert ai n ci r cumst ance s
. A r t i cl e 27, §594B ( g) ( 12) ( i ncl udi ng m ember s of the D i vi s i on i n t he def i ni t i on o f “ p o li ce o ff

icer” in the s tatu te au tho ri zing w arran tl ess a rrests)

. T he Tax- G ener al A r t i cl e i t s e l f a u th o r i z e s s ear ches and s ei zur es bypeac e off

i cer s , i ncl udi ng per s onnel of the C om pt r ol l er ’ s O ffi ce, w ith re sp e c t to v io latio n s o f sp e c if ic la w s. In p a rt ic u la r , it author i zes an off

i cert o s t op and s ea rch a “c onvey ance ” i f the 5 offi cerr eason abl ys us pect s t hatt he conve y ance i s carr y i ng c o n tra b a n d a lco h o lic b e v e ra g e s, to b a c c o p ro d u c ts, o r m o to r f u e l. 6 T G §13- 835( a) ( 2 ), (b)( 2)

. T he s t atut e furt herauthor i zes t he w arr ant l es s s ei zur e of c ont r aband a l cohol i c bev er ages , t obacc o pr oduct s , and mot orfuel

. T G §13- 835( a) (1), ( b) ( 1)

. Fi nal l y , anyG en. 174] 179

c o n v e y a n c e u s e d t o t r a n s p o r ts u c h c o n t r a b a n d ma yb e s e i z e d

. TG § 1 3 -8 3 5 (a )( 3 ), ( b )( 3 ).
2. St at ut ory A ut hori t y and L egi s l at i ve H i s t ory
T G § 2

- 1 0 7 ( a ) ( 2 ) a n d Ar t i c l e 2 B, § 1 6

- 4 0 7 ( b ) c o n f e rl aw enfor cementpow er s on t he D i vi s i on “fort he purpos e” of enfor ci ng speci fi cal l yi de n ti fi ed law s. T hu s, t he li t eral l ang uag e of those sta tu tes lim its th e e x e rc ise o f th o se p o w e rs to e n f o rc e m e n t o f

c e rta in l a ws , n o ti n c l u d i n g t h e i n c o me t a x l a w o rt h e s a l e s a n d u s e t a x l a w. T h e leg isl ati v e h ist o ryo f th o se statutes i s also instructive. In 1 9 5 3 , the L e g isla tu re f

irst c o n f e rre d p e a c e o f

f ice r po w e rs o n a u n it i n t he C om pt r ol l er ’ s O ffi ce w hen i tenact ed the pr edec es s orof A r t i cl e 2B , §16- 407. C hap ter782, L aw s of M ary l and 1953. T he pr eambl e of thatbi l l ci t ed the nee d fora s t at ew i de u n i tt o enfor ce l aw s r egar di ng t he i l l egal i m por t at i on, m anufa ctur e, and s al e of al cohol i c beve r ages
. T he l egi s l at i on cr eat ed a “ sp eci al ” M ary l and A l cohol T ax Enfor cementU ni ti n t he C om p tr o ll er ’ s O ffi ce a nd authori zed sw orn po l i ce of fi cers i n thatun i t t o ex erci se the p ow ers , dut i es , and r es pons i bi l i t i es of pea ce of fi cer s i n t he en fo rcem entof t he St at e al cohol i c beverag es l aw
. W hi l e the i dent i fi cat i on of the u n ith as c h an g ed w ith v ariou s reo rga n izati o n s o f th e C o m p tr o ll er’s O ffi ce, t he author i zat i on t o exer ci s e pol i ce pow er s embodi ed i n §16- 40 7 rem ai ns l i m i t ed to enfo rcem ent of t he alcoho l i c bev erages l aw s. T h e re a p p e a rs n o b a sis f o r e x ten d in g th e p o w e rs c o n f e rre d b yth is p a r to f t h e a l c o h o l i c b e v e r a g e s l a w t o t h e e n f o r c e me n to f

t h e i n c o me ta x la w o r t h e s a le s a n d u s e ta x la w
. T G §2- 107 i s es s ent i al l yan amal gam of t he C om pt r ol l er’ s enfor cementpow er s under s ever al r egul at or y s chemes

. I n 1961, t he L egi s l atur e conf

err ed pea ce of

fi cerpow er s on agen ts of t he C om pt r ol l er ’ s ci gar et t e t ax uni tforpurpos es of enf or cementof that ta x . C h a p te r 6 6 9 , L a w s o f M a ryla n d 1 9 6 1 , codi

f i ed as A nnot at ed C ode of M ary l and, A r t i cl e 81, §4591⁄2

. T hi s uni t w as l at ercombi ned w i t h a n o t h e r u n i t h a v i n g s i mi l a r p e a c e o f f i c e r p o wer s t o for m t he A lco h o l an d T o b a c c o T a x E n f o rc e m e n t U n it, w h ich w a s f o rm a lly re c o g n ize d in a 1 9 7 8 a m e n d m e n t o f th e law g o v e rn in g a lco h o lic bever ages
. C hapt er36, L aw s of M ary l and 1978 am endi ng A nnot at ed C ode of M ary l and, A r t i cl e 2B , §191. I n 1988, as par tof1 8 0 [8 6 O p
. A tt ’y

SeeAnnot at ed Code of Mar yland, B usiness Regulation Article, 7 §10-101 et seq. t he cr e a t i o n o f t h e Ta x - Gen e r a l Ar t i c l e , a n e w TG § 2

- 1 0 7 w as c re a ted c o n f

e rrin g p e a c e o f

f ice r p o w e rs o n e m p lo y e e s o f th a t u n it “fort he purpos e of enfor ci ng al cohol i c beve r age t ax and t obacc o t ax l aw s
. ” C hapt er2, §1, L aw s of M ary l and 1988.
A 1993 r eor gani zat i on of t he C om pt r ol l er ’ s O ffi ce c om bi ned t he A l cohol and Tobacco Tax Enfor cementU ni tw i t h t he M ot orFuel E nfor cementU ni ti nt o a new I nves t i gat i ve Ser vi ces U ni t , w hi ch w as e x p re s s ly re c o g n iz e d in a 1 9 9 5 re v is io n o f th e p e rt in e n t s ta tu te s
. See C hapt er3, §2, L aw s of M ary l and 1995, D r aft er ’ s N ote at p. 203. W hi l e the I nves t i gat i ve Ser vi ces U ni t now had r es pons i bi l i t yfort he enfor ci ng t he St at e’ s m o torfuel and l ubr i cantl aw s , nei t herof the 7
s ta tu tes d e f

in in g th e p o w e rs o f

th e In v e stig a tiv e S e rv ice s U n it co n fe rred p ea ce o ff

icer p o w ers fo r that p u rpo s e
. See A nnot at ed C ode of M ary l and, B us i n ess R egul at i on A r t i cl e ( “B R ”) , 10- 206 (1 9 9 2 V o l., 1 9 9 5 S u p p .); T G § 2 -1 0 7 (1 9 8 8 V o l., 1 9 9 5 S u p p .).
I n 1996, the L egi s l atur e ext ended the pol i ce pow er s of the I nves t i gat i ve Ser vi ces U n it to e ncompass i t s enfor cementof the m ot orfuel and l ubr i cantl aw s
. C hapt er597, L aw s of M ary l and 1996 ( r e p e a l i n g BR § 1 0

- 2 0 6 a n d a me nd i n g TG § 2

- 1 0 7 )

. Att h e s a me tim e , ita lso a u th o riz e d th e u n it to e n f o rc e th e tax law s re latin g to m ot orfuel and mot orcarr i er s an d t he l aw r egul at i ng t r ans i ent v e n d o rs , a n d to e x e rc is e p e a c e o f f ic e r p o w e rs f

o r t h o s e p u rp o s e s
. Id

. A r epor tby t he Senat e comm i t t ee t hat r ecomm ended pas s age of t he bil l i nd i cat ed a legi sl at i ve u nd ers t and i ng t ha t, w i t ho ut these amendm ent s , t he peace offi cer pow er s of t he I nves t i gat i ve Ser vi ces U ni tw er e l i m i t ed t o enfor cementof the al cohol i c bever age t ax and to b a c c o ta x la w s
. See Fl oor R epor t of S enat e J udi ci al Pr ocee di ngs C om m i t t ee f

orSenat e B i l l 726 ( 1996)

. T he uni t h as s i nce be en re n a m e d th e F ield E n f

o rc e m e n t D iv isio n w ith o u t an y c h a n g e in its re s p o n s ib iliti e s o r p o w e rs . C h a p te r 2 9 , L a w s o f M a ryla n d 2 0 0 1

. T hus , t he hi s t or yof A r t i cl e 2B , § 1 6 -40 7 , and TG §2- 107 d e m o n s tr a tes th a t th e G e n e ra l A ss e m b lyh a s g iv e n th e F ield E nfor cementD ivisi on and i t s pr edec es s or s a l i m i t ed, t hough e x p a n d i n g , r e s p o n s i b i l i t yt o u s e p o l i c e p o we r s t o e n f o r c e l a ws admi ni s t er ed byt he C om pt r ol l er
. G i ven thi s hi s t or y , t he L egi s l atur e’ s fai l ur e t o i ncl ude the i ncome tax o r sal es and us e t ax l aw s , on t he l i s tof l aw s enfor ced by t he Fi el d E nfor cementD i vi s i on does notappea rt o be an over s i ght

. M or eover , w hi l e notdi s pos i t i veG en. 174] 181
of t he i s s ue, w e not e t hat t he G ener al A s s embl y has r ej ect ed r ece nt pr opos al s t o add t he s al es and us e t ax and i ncome t ax l aw s , among o th e rs , to th e lis t o f la w s e n f o rc e d b y th e D iv is io n
. See H o u se B ill 3 1 (20 0 1 ); H o u se B il l 13 9 1 (20 0 0 ).
3. Sum m ary
I n a pr i oropi ni on, t hi s O ffi ce c ons i der ed the s cope of t he l aw enfor cementpow er s exer ci s ed bys w or n i ns pect or s of t h e Pr i nce G e o rg e ’s C o u n ty B o a r d o f L ic e n s e C o m m is s io n e rs
. See O pi ni on N o. 91- 008 ( February1, 1991) ( unp u b l i s hed)

. St at e l aw gr ant ed t h o s e i n s p e c t o r s “ a l l t h e p o we r s o f a p e a c e o f

f i c e r
. ” Byi t s o wn t erm s, t he p ert i nen tst atute di d n ot s etspeci fi c l i m i t s o n t he ex erci se of t hos e pow er s
. H ow ever , t he opi ni on concl uded that , w hi l e the in sp e c to rs c o u ld e x e rc ise law e n f o r c e m e n t p o w e rs w ith re sp e c t to a lco h o lic b e v e ra g e s o f f e n se s, th o se p o w e rs d id n o t ex ten d to offe n s e s u n d e rt h e M a r y l a n d Veh i c l e La w orth e g e n e r a l c r i m i nal l aw s.
T h e sc o p e o f

th e p e a c e o f

f ice r p o w e rs o f

D iv isio n p e rso n n e l is even m o re ex p l i ci t l ydefi ned. Si nce i tfi r s tcr eat ed s peci al en fo rce m en t u n it s w ith in the C o m p tr o ll er’s O ff ice, th e L eg isl ature has s p e c i f

i c a l l yl i mi t e d t h e e x e r c i s e o f p e a c e o f f i c e rp o wer s t o t he enfor cementof s peci fi cal l yi dent i fi ed l aw s
. W hil e that l i s thas gr ow n overt he y ear s , t o dat e i thas notencompa ssed ei t hert he i ncome t ax ort he sal es and use t ax. T he l i m i t ed and s peci fi c s cope o f th e law e n f

o rc e m e n t p o w e rs c o n f

e rre d b yth e G e n e ra l A ss e m b ly o n D ivisi o n p erso n n el i n d icate s tha t th eyd o n o t hav e su ch p o w ers wh e n t h e ya r e e n g a g e d i n t h e e n f o r c e me n to f

o t h e rl a ws a d m in is te re d b yth e C o m p tr o lle r. Cf

. 8 1 O pi ni ons of

the At t or ney G ener al2 0 (19 9 6 ) (co n clud ing , u n d er then- exi s t i ng s t atutes, th at fire m ar s hal w as not“pe ac e o ffi cer ” w ho coul d s i gn ci t at i on, gi ven li m it ed sco p e o f f

ir e m arsh al’s en fo rce m en t auth o ri ty ).

III
C oncl usi on
In o u r op in io n , y o u m a y a ss ig n e m p lo y e e s o f th e F ie ld E nfor cementD i vi s i on t o as s i s ti n t he admi ni s t r at i on and en fo rce m en t of the sales an d u se t ax an d inco m e tax law s. H o w ev er, t hos e empl oy ees m ay exer ci s e t he pow er s of a pe ace offi ceronl yas t o s peci fi c l aw s i d en ti fi ed i n T G §2- 107 and A r t i cl e 2B , §16- 407. B eca us e the Legi s l atur e has notgr ant ed empl oy ees of the D i vi s i on1 8 2 [8 6 O p
. A tt ’y
peac e off

i cerpow er s w i t h r es pectt o enfor cementof the s al es and use t a x o ri nc ome t a x l a w s , D i vi s i on pe r s on ne l mayno te xe r c i se t ho se pow ers w hen t hey are as si gn ed to adm i nis t er and en force t ho se l aw s.

J. Jo sep h C u rran , Jr. A t t or ney G ener al
R o b e rt N . M c D o n a ld C hi ef C ouns el O pi ni ons and A dvi ce