Code of Arkansas Rules Title 26 — Taxation
26 CAR § 7-105
Basis for evaluation of employees
Official textcodeofarrules.arkansas.gov
In general. The Commissioner of Revenue shall not use records of tax collection results to:
# (1)
Evaluate employees directly involved in collection activities and their immediate supervisors; or
# (2)
Impose or suggest production quotas or goals with respect to employees directly involved in collection activities and their immediate supervisors.
Source: view the official text
In this chapter (8 sections)
- 7-101 · Purpose
- 7-102 · Disclosure of rights of taxpayer
- 7-103 · Procedures involving taxpayer interviews
- 7-104 · Abatement of any penalty or addition to tax attributable to…
- 7-105 · Basis for evaluation of employees
- 7-106 · Agreements for payment of tax liability in installments
- 7-107 · Taxpayer notice to the commissioner of failure to release lien
- 7-108 · Administrative appeal of liens