North Carolina General Statutes Chapter 105 — Taxation
N.C. Gen. Stat. § 105-260
Evaluation of Department personnel
Official textncleg.gov
The Secretary may not use records of tax enforcement results, or production goals based on these records, as the sole criteria in evaluating employees of the Department who are directly involved in tax collection activities or in evaluating the immediate supervisors of these employees. The Secretary must consider records of taxpayer complaints that named an employee as discourteous, unresponsive, or incompetent in evaluating the employee. (1939, c. 158, s. 929; 1973, c. 476, s. 193; 1981, c. 859, s. 79; c. 1127, s. 53; 1993, c. 532, s. 8.)
Source: view the official text
In this article (40 sections)
- 105-249.3 · Repealed by Session Laws 1998-98, s. 19
- 105-250 · Law applicable to foreign corporations
- 105-250.1 · Repealed by Session Laws 1981 (Regular Session, 1982), c.…
- 105-251 · Information required of taxpayer and corrections based on…
- 105-251.1 · Repealed by Session Laws 1991 (Regular Session, 1992), c.…
- 105-251.2 · Compliance informational returns
- 105-252 · Returns required
- 105-252.1 · Use of a TTIN
- 105-253 · Recodified as G.S. 105-242.2 by Session Laws 2008-134, s.…
- 105-254 · Secretary to furnish forms
- 105-254.1 · Identification of veterans on income tax form D-400
- 105-255 · Secretary of Revenue to keep records
- 105-256 · Publications prepared by Secretary of Revenue; report on…
- 105-256.1 · Corporate annual report
- 105-257 · Department may charge fee for report or other document
- 105-258 · Powers of Secretary of Revenue; who may sign and verify legal…
- 105-258.1 · Taxpayer interviews
- 105-258.2 · Taxpayer conversations
- 105-258.3 · Power of attorney
- 105-259 · Secrecy required of officials; penalty for violation
- 105-260 · Evaluation of Department personnel
- 105-260.1 · Delegation of authority to hold hearings
- 105-261 · Secretary and deputies to administer oaths
- 105-262 · Rules
- 105-262.1 · Rules to exercise authority under G.S. 105-130.5A
- 105-263 · Timely filing of mailed documents and requests for extensions
- 105-264 · Effect of Secretary's interpretation of revenue laws
- 105-264.1 · Secretary's interpretation applies to local taxes that are…
- 105-264.2 · Publication of written determinations
- 105-265 · Repealed by Session Laws 1991, c. 45, s. 19
- 105-266 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-266.1 · Repealed by Session Laws 2007-491, s. 2, effective January…
- 105-266.2 · Refund of tax paid on substantial income later restored
- 105-267 · Repealed by Session Laws 2007-491, s. 2, effective January 1,…
- 105-267.1 · Repealed by Session Laws 1991, c. 45, s. 30
- 105-268 · Reciprocal comity
- 105-268.1 · Agreements to coordinate the administration and collection…
- 105-268.2 · Expenditures and commitments authorized to effectuate…
- 105-268.3 · Returns to be filed and taxes paid pursuant to agreements
- 105-269 · Extraterritorial authority to enforce payment