§ 26-18-801. Title

This subchapter may be cited as the “Taxpayer Bill of Rights”.

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

The Secretary of the Department of Finance and Administration 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.

§ 26-18-810. Disclosure or use of information by preparers of returns

shall pay a penalty of two hundred fifty dollars ($250) for each such disclosure or use, but the total amount imposed under this subsection on such a person for any calender year shall not exceed ten thousand dollars ($10,000).