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42-1003. Department organization; director's staff; deputy director; assistant directors

A. The department shall consist of such divisions as the director deems necessary to achieve maximum efficiency, economy and effectiveness in administering and collecting taxes. The departmental organization shall provide for administering taxes as prescribed by law and for administrative services to the department, including data processing, accounting, records management, publications, collection of delinquent accounts, personnel services and budget and property control.

B. The director may divide the state into a reasonable number of districts and establish a full-time or part-time branch office or offices in each district as may be necessary. In establishing districts and branch offices the director shall give due consideration to economy of administration and service to the taxpayers.

C. The director may employ, appoint and remove, in the manner prescribed by law, such officers, agents, branch office deputies and other staff personnel as he deems necessary to assist him in the administration of the department. The director's staff may perform such functions as the director prescribes which include, but are not limited to, budget development, legal research and analysis, tax research, departmental audit and public relations.

D. A deputy director of the department may be appointed by the director with the approval of the governor. The deputy director, if appointed, shall serve at the pleasure of the director with the approval of the governor. The deputy director shall assist the director in the administration of the department and shall have such duties and responsibilities as may be assigned to him by the director.

E. The director may, with the approval of the governor, appoint an assistant director to head each division of the department. Any assistant director appointed shall be directly responsible for the functions performed by his or her division. Each assistant director shall serve at the pleasure of the director with the approval of the governor.

F. The director may appoint other deputies or assistants to conduct hearings, prescribe administrative rules or perform any other duty prescribed for the department by law.

G. The director may require officers, agents, deputies and other employees designated by the director to give bond for the faithful performance of their duties in such amount and with such sureties as the director may determine or as prescribed by statute. The department shall pay all premiums on the bonds out of monies appropriated for the administration of the department.

H. The director and officers and employees designated by him may administer an oath to any person or take the acknowledgement of any person in respect of any return or report required by law or the administrative rules of the department.

I. The director may reassign the administration of taxes and may assign and delegate the duties, powers and functions of the department among its divisions in order to achieve maximum efficiency, economy and effectiveness. The director or his deputy, if any, shall enforce cooperation among the divisions in the provision and integration of all functions at all levels of the department.