This is a single class series for positions responsible for interpreting tax laws, rules and regulations in order to rule on appeals of taxability resulting from audit findings or contested assessments. Positions in this class determine that taxes assessed are consistent with existing tax laws, rules and regulations, and provide technical assistance to others. This class is distinguished from the Policy Analyst class by its responsibility to interpret and apply existing tax policy rather than developing new or revising existing policy. Performs work of considerable difficulty requiring research of tax codes, existing rules and past judicial decisions to rule on appeals of taxability.
Positions function within broad guidelines in producing independent decisions.
Employees in this class are responsible for ensuring that audit results reflect compliance with applicable tax laws, rules and regulations. Decisions establish precedent on which subsequent applications of tax law may be based. The manner in which taxpayers' assets are taxed, the amount of money assessed the taxpayer and, therefore, the revenue due the State are also affected. Frequent internal contact with supervisory, professional and technical employees in other sections of the agency to give technical assistance. Occasional external contact with special interest groups to educate on tax laws and with local tax authorities to provide technical assistance.