There is hereby established within the department of revenue administration a central tax services unit, under the supervision of an unclassified taxpayer advocate who shall be responsible for the following functions, in accordance with applicable laws:
   I. Providing general assistance to the public for all taxes administered by the department.
   II. Internal control of all tax receivables for the department.
   III. Taxpayer advocacy.
Source. 2005, 218:3, eff. Sept. 3, 2005.