Preamble

2.1. General. -- The general purpose of the Tax Division of the Department of Revenue is to administer, collect, and enforce various tax laws of this State. To successfully meet this objective, the Division needs to attract and retain personnel of the highest ability and integrity by the establishment of a system of personnel administration based on merit principles and scientific methods governing the appointment, promotion, transfer, layoff, removal, discipline, classification, compensation, and welfare of its employees, and other incidents of state employment. All appointments and promotions to positions in the classified service shall be made solely on the basis of merit and fitness and no person shall be in any unlawful way favored or discriminated against with respect to any incident of state employment because of his or her political or religious opinions or affiliations or race, gender, age, disability, ancestry or national origin, or for other reason(s) explicitly provided in federal and/or state law.

2.2. Application of Rule. -- Persons employed by the Tax Division of the Department of Revenue are covered by the classified service or classified exempt service. Division of Personnel rules 143 CSR 1, 143 CSR 4, and 143 CSR 6 apply to personnel covered by the classified service or classified exempt service. Except as specifically set forth in the provisions of this rule promulgated pursuant to enactment of W.Va.Code §11B-1-8, Division of Personnel rules will continue to apply to persons employed by the Tax Division. In case of any conflict between this rule and a provision of 143 CSR 1, 1443 CSR 4, or 143 CSR 6, the provisions of this rule shall control.