63-102 — ORGANIZATION -- CHAIRMAN -- COMPENSATION -- QUORUM -- HEARINGS

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-102.  ORGANIZATION -- CHAIRMAN -- COMPENSATION -- QUORUM -- HEARINGS.
(1) A member of the state tax commission shall be appointed by the governor,
to serve at his pleasure, as chairman. Each member of the state tax commission
shall devote full time to the performance of duties. Commencing on July 1,
2006, the annual salary for members of the state tax commission shall be
seventy-nine thousand nine dollars ($79,009).
    (2)  A majority of the state tax commission shall constitute a quorum for
the transaction of business. The state tax commission may delegate to any
member of the commission or to its employees, the power to make investigations
and hold hearings at any place it may deem proper, and such other matters as
will facilitate the operations of the commission.
    (3)  The chairman of the state tax commission shall delegate to each
commissioner the responsibility for policy management and oversight of one (1)
or more of the taxes collected and/or activities supervised or administered by
the commission. The state tax commission shall perform the duties imposed upon
it by law and shall adopt all rules by majority decision.
    In any case in which the state tax commission sits as an appellate body
upon an appeal from a tax decision from one (1) of the various administrative
units subject to its supervision, the state tax commissioner charged with
responsibility for policy management and oversight of the tax in controversy
shall not vote upon the appeal but may advise the remaining members of the
commission on the technical aspects of the problems before them.
    (4)  The chairman shall be the chief executive officer and administrative
head of the state tax commission and shall be responsible for, or may assign
responsibility for, all personnel, budgetary and/or fiscal matters of the
state tax commission.