State Codes and Statutes
Statutes > North-carolina > Chapter_105 > GS_105-260§ 105‑260. Evaluationof Department personnel.
The Secretary may not userecords of tax enforcement results, or production goals based on these records,as the sole criteria in evaluating employees of the Department who are directlyinvolved in tax collection activities or in evaluating the immediatesupervisors of these employees. The Secretary must consider records oftaxpayer complaints that named an employee as discourteous, unresponsive, orincompetent in evaluating the employee. (1939, c. 158, s. 929; 1973,c. 476, s. 193; 1981, c. 859, s. 79; c. 1127, s. 53; 1993, c. 532, s. 8.)
