Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 2 - Administration Of State Taxes > Chapter 18 - State Tax Procedure Generally > Subchapter 8 - Taxpayer Bill of Rights > § 26-18-805 - Basis for evaluation of employees.

§ 26-18-805 - Basis for evaluation of employees.

26-18-805. Basis for evaluation of employees.

The director shall not use records of tax collection results to:

(1) Evaluate employees directly involved in collection activities, and their immediate supervisors; or

(2) Impose or suggest production quotas or goals with respect to employees directly involved in collection activities, and their immediate supervisors.