42-2058. Basis for evaluating employee
performance


A. The department shall establish procedures to monitor the performance of
department employees that include, if applicable, using evaluations obtained from
taxpayers.


B. Fair and equitable treatment of taxpayers is a criterion for evaluating employee
performance, including being free of favoritism or bias, reasonable and consistent with
the laws of this state and the rules, procedures and rulings of the department.


C. The department shall not evaluate an employee on the basis of taxes assessed or
collected by that employee.