§ 26-51-105 - Income tax director, officers, agents, and employees. - Arkansas Statutes

26-51-105. Income tax director, officers, agents, and employees.

(a) The Director of the Department of Finance and Administration, with the approval of the Governor, may appoint and remove a person to be known as the Income Tax Director who, under the director's supervision, shall have the direction and control of the assessment and collection of the taxes imposed by this act.

(b) The Income Tax Director, with the approval of the Governor, may appoint such other officers, agents, deputies, clerks, and employees as he may deem necessary, such appointees to have the duties and powers which the director may from time to time prescribe.

(c) The salaries of all such officers, agents, and employees shall be fixed by the director not to exceed the amounts appropriated by the General Assembly; and the director and such officers, agents, and employees shall be allowed reasonable and necessary traveling and other expenses incurred in the performance of their duties not to exceed the amounts appropriated by the General Assembly.

(d) The director may require such of the officers, agents, and employees as he may designate to give bond for the faithful performance of their duties and in such sum and with such sureties as he may determine, and all premiums on these bonds shall be paid by the director out of moneys appropriated for the purposes of this act.