Promotions, Demotions and Transfers

10.1. Method of Making Promotions.

10.1.1. In filling vacancies, the Tax Commissioner shall make an effort to achieve a balance between promotion from within the classified service and the introduction into the classified service of qualified new employees. Whenever practical and in the best interest of the Tax Division, the Tax Commissioner may fill a vacancy by promotion, after consideration of the eligible permanent employees in the Tax Division or in the classified service based on demonstrated capacity and quality and length of service.

10.1.2. The Tax Commissioner will make the determination whether a candidate for promotion possesses the qualifications for the position as set forth in the specifications for the class of position for which he or she is a candidate, and the Tax Commissioner may require the candidate to qualify for the new position by a promotional competitive or non-competitive examination administered by the Director.

10.2. Promotion by Competitive Examination.

10.2.1. If it is determined by the Tax Commissioner to fill vacancies in a particular class of position by promotion by competitive examination, the examination shall be given under the direction of the Director. To be eligible for promotion, an employee must, at the time the promotion is effective, have permanent status and must meet the minimum qualifications as to training and experience for the class of position as determined by the Tax Commissioner.

10.2.2. The Director shall place the names of all employees who apply on a promotional register for the class of position in order of their examination ratings.

10.2.3. If a promotional and an original register exist, the Director shall certify the same number of names from each register in accordance with Section 8 of this rule. The Tax Commissioner may make his or her selection from the names submitted from either register.

10.3. Promotion by Noncompetitive Examination. -- If it is determined by the Tax Commissioner to fill a vacancy by a non-competitive promotional examination, an employee proposed for promotion shall be examined in accordance with subsection 10.2 of this rule by the Tax Commissioner to determine if he or she meets the minimum qualification as to training and experience for the class of position.

10.4. Demotions. -- The Tax Commissioner may demote an employee with or without prejudice and may demote a probationary employee. The Tax Commissioner shall file the reasons for the demotion and the reply, if any with the Director. Prior to the effective date of the demotion, the Tax Commissioner shall:

10.4.1. Meet with the employee in a predetermination conference and advise the employee of the contemplated demotion, if the conference is not required when the demotion is requested by the employee, voluntarily and without duress, such as to accept a posted position for which the employee has applied;

10.4.2. Give the employee oral notice confirmed in writing within three (3) working days, or written notice of the specific reason or reasons for the demotion; and

10.4.3. Give the employee a minimum of fifteen (15) days’ notice of the demotion to allow the employee a reasonable time to reply to the demotion in writing, or upon request to appear personally and reply to the Tax Commissioner. Provided, that the fifteen (15) days’ notice is not required when the demotion is requested by the employee, voluntarily and without duress, such as to accept a posted position for which the employee has applied.

10.5. Lateral Class Change. -- The Tax Commissioner may move a permanent employee from a position in one class to a vacant position in another class in the same compensation range if the employee is found by the Tax Commissioner to qualify for the vacant position.

10.6 Transfers.

10.6.1. Subject to the posting requirements provided in subsection 9.4. of this rule, the Tax Commissioner may transfer a permanent employee from a position in one organizational subdivision of the Tax Division to a position in another organizational subdivision of the same or another agency at any time. In the case of inter-agency transfers, the Tax Commissioner shall transfer all hours of accumulated annual and sick leave and all service credit with the employee. Transfer within the classified service, without a break in service, shall not be considered a resignation.

10.6.2. The Tax Commissioner shall report all inter and intra-agency transfers within a class to the Director on appropriate forms at the time of the transfer. The Director shall approve transfers to comparable classes prior to the transfers and shall require that the employee meet the minimum qualifications of the new classes.