[§231-82]  Special enforcement
section; functions, powers, and duties.  The special enforcement section
shall have the following functions, powers, and duties:



(1)  Investigate reported or suspected violations of
tax laws for civil enforcement purposes, including through covert means, with a
stated priority of investigating cash-based businesses as defined in section
231-93;



(2)  Enforce the tax laws by issuing, enforcing, or
executing citations, fines, infractions, assessments, liens, levies, writs,
warrants, injunctions, or other process;



(3)  Serve as fraud referral specialists to assist in
the development and review of fraud cases for appropriate disposition of
potentially fraudulent activities, including referral to criminal investigators
and assessment of civil fraud penalties; provided that personnel assigned to
the special enforcement section may not participate in any criminal
investigation;



(4)  Organize and hold public informational meetings
on issues of tax laws, including compliance deficiencies in segments of the
economy, and undertake any other activities to encourage taxpayers,
practitioners, or others to maintain responsibility and compliance with their
tax obligations;



(5)  Coordinate with other sections or divisions
within the department of taxation, other departments or branches of the state
government, any branches of the county government, or the federal government on
matters relating to civil enforcement of the tax laws, including joint
investigations, information-sharing arrangements, or concurrent collection
efforts; provided that personnel assigned to the special enforcement section
may not participate in any criminal investigation;



(6)  Compile information received by third parties,
including taxpayers, competitors, government agencies, confidential sources, or
public sources and delegate this information within the department for proper
handling.  Proper handling may include referral internally to other civil or
criminal enforcement sections;



(7)  Conduct investigations, research, and studies of
matters relevant to the complex or sensitive civil enforcement of the tax laws;
and



(8)  Perform such other acts as may be incidental to
the exercise of the functions, powers, and duties set forth in this section or
as otherwise directed by the director of taxation. [L 2009, c 134, pt of §2]