Personnel of divisions; competitive examination; administration of
divisions; political affiliations and activities
Sec. 3. (a) The requirements of this section are subject to the
discretion of the commissioner as set forth in section 1 of this
chapter.
(b) The commissioner shall assign an adequate number of
personnel to the divisions created by this chapter to perform their
required functions. All auditors and tax examiners who are assigned
to these divisions must have passed an open, competitive, and
practical examination which tests their fitness for and knowledge of
the area in which they will be working. The department shall give the
examinations at stated periods during the year after making
announcements of the examinations through the news media. In
addition, the commissioner, to the best of the commissioner's ability,
and without impairing the quality of the divisions' staff, must assign
the personnel so that no more than one-half (1/2) of the personnel are
members of the same political party.
(c) The commissioner shall appoint a separate administrator and
a deputy administrator to administer the operation of the division of
audit. The administrator and the deputy administrator must have
different political affiliations. However, the administrator and deputy
administrator of the division of audit must each have at least five (5)
years of audit experience and must each have met the examination
qualifications required of all division of audit employees.
(d) This subsection applies to the division of audit. The
commissioner shall divide the state into not more than twelve (12)
audit districts. The commissioner may appoint district managers to
manage one (1) or more of those audit districts. Each district
manager must be proficient in auditing the various listed taxes, must
have at least five (5) years of audit experience, and must have met
the examination qualifications required of all division of audit
employees.
(e) The commissioner shall appoint an administrator and two (2)
deputy administrators to administer the operation of the special tax
division. The two (2) deputy administrators must have different
political affiliations. The administrator of the special tax division
shall assign and supervise staff to perform the division's audit
function in each of the districts prescribed by subsection (d).
(f) The commissioner may appoint persons from the division of
audit or the special tax division to the position of senior field auditor
when those persons have demonstrated a proficiency in auditing the
various taxes administered by their respective division. Senior field
auditors shall be primarily responsible for audits done on a statewide
basis or for audits done out of the state and shall also perform such
other duties as the commissioner requests. Before a person may be
appointed as a senior field auditor, the person must either:
(1) have at least five (5) years of audit experience in the
division;
(2) be a certified public accountant; or
(3) have performed duties similar to those of a senior field
auditor for the federal government or another state for a period
of at least ten (10) years.
The state personnel department shall establish and the budget agency
shall approve an adequate number of senior field auditor positions to
perform the functions required under this subsection.
(g) No employee of the divisions created by this chapter may be
required to perform any political activity as a condition for getting or
keeping the employee's position or as a condition for receiving
promotions or salary increases.
(h) The commissioner and the budget agency shall set the
compensation for the staff provided by this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.4; P.L.3-1989, SEC.42; P.L.27-1992, SEC.6.
Last modified: May 28, 2006