US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 1
                      DEPARTMENT OF REVENUE AND TAXATION
    63-103.  EMPLOYEES -- COMPENSATION -- EXPENSES. (1) The state tax
commission may employ an officer who shall serve as secretary of the
commission and shall also employ such other persons as may be necessary for
the performance of its duties. Certain of its employees may be designated as
deputies who shall perform such duties as prescribed by the state tax
commission. The state tax commission may delegate to any of its employees the
duty of assisting in the collection, audit, inspection and enforcement of any
tax or license and may authorize any of its employees to act in its place and
stead. The state tax commission may delegate any other function,
responsibility or duty imposed upon the commission to one (1) or more
commissioners or deputy commissioners; provided however, where the amount in
issue relating to the tax liability of any taxpayer is equal to or exceeds
fifty thousand dollars ($50,000), and the commission has delegated the
authority to compromise such liability to an individual commissioner, the
compromise agreement shall be executed by at least one (1) commissioner in
addition to the delegated commissioner. The commission shall adopt guidelines
to govern review of compromise agreements. The state tax commission may employ
counsel, or may retain counsel.
    (2)  The compensation of all state tax commission employees shall be paid
upon the same basis and in the same manner as the compensation of other state
employees is paid.
    (3)  The traveling expenses of the members of the state tax commission and
its employees when traveling in performance of official duty, and other
necessary expenses incurred in performance of its duties, shall be paid upon
the same basis and in the same manner as the expenses of other state employees
are paid.