[§231-83]  Investigators andpersonnel, appointment and power.  (a)  The director of taxation mayappoint, commission, or detail to the special enforcement section one or morepersons as investigators, investigator assistants, and other support staff as theexigencies of the public service may require.  Investigators may be legal oraccounting professionals; provided that their primary duty is to conductinvestigations pursuant to the authorities of the special enforcement sectionand they shall not conduct or participate in criminal investigations of the taxlaws or render legal advice.  Investigators may serve process and apply for andexecute search warrants or writs of entry pursuant to section 231-84 but shallnot otherwise have the powers of a police officer or deputy sheriff.

(b)  Notwithstanding any other law to thecontrary relating to employment, bargaining, labor, or compensation rights orduties, any person appointed, commissioned, or detailed to the specialenforcement section:

(1)  May be an employee of the department in anycapacity, including exempt from or subject to chapters 76 and 89 as an employeeof the department;

(2)  Shall be exempt from chapters 76 and 89 forpurposes of their appointment, commission, or detail capacity as investigator,whether full-time, part-time, or temporary;

(3)  May be appointed, commissioned, or detailed inany capacity, and whose appointment, commission, or detail may be dismissed atthe pleasure of the director of taxation;

(4)  If appointed, commissioned, or detailed on atemporary basis, shall have the right to return to the person's same positionor to a related position in the same class or division within the departmentwhen the person's appointment expires.  The return rights provided under thissection shall apply to persons exempt from or subject to chapters 76 and 89;and

(5)  May be paid overtime as prescribed by anapplicable collective bargaining agreement or existing policy for excludedemployees.  The compensation rights under this section shall apply to personsexempt from or subject to chapters 76 and 89. [L 2009, c 134, pt of §2]