Skip to main content
Find a Lawyer

Arizona Revised Statutes Title 42. Taxation § 42-2073. Report of employee misconduct; definition

Current as of January 01, 2025 | Updated by Findlaw Staff

A. On or before March 1 of each year, beginning in 2001, the director shall submit a detailed report of employee misconduct verified as valid to the governor, the speaker of the house of representatives and the president of the senate. The report shall include:

1. All categories of instances involving the misconduct of employees of the department during the preceding calendar year.

2. The disposition during the preceding calendar year of any instances of misconduct, without regard to the year of misconduct.

3. The primary activity the employee was engaged in when the misconduct occurred.

4. The nature of the misconduct,

5. The number of incidents received by category and the disposition of those incidents, including the number of employees reprimanded, terminated or prosecuted.

B. Incidents that are subject to reporting include only written complaints and complaints received by telephone through management channels.

C. In collecting data for the report, the director or the director's designee shall maintain records of taxpayer complaints of misconduct verified as valid by department employees on an individual basis. The individual employee records shall be used to prepare the report but shall not be listed in the report. The department shall use the individual records in evaluating the performance of the individual employee.

D. The director shall create and adopt a uniform procedure by which the department shall evaluate complaints of employee misconduct for the purposes of verifying the complaint as valid.

E. For purposes of this section “verified as valid” means any report of employee misconduct that has been reviewed pursuant to subsection D and determined by the department to be in violation of any one of the following:

1. The laws of the United States or this state.

2. Policies adopted by the state of Arizona.

3. Policies adopted by the department.

Previous Part of Code Next Part of Code
Back to Chapter List

Cite this article: FindLaw.com - Arizona Revised Statutes Title 42. Taxation § 42-2073. Report of employee misconduct; definition - last updated January 01, 2025 | https://codes.findlaw.com/az/title-42-taxation/az-rev-st-sect-42-2073/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

Was this helpful?

Welcome to FindLaw's Cases & Codes

A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.

Go to Learn About the Law

Latest Blog Posts

For Legal Professionals

Learn About The Law

Get help with your legal needs

FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.

Go to Learn About the Law

Need to Find an Attorney?

Search our directory by legal issue

Enter information in one or both fields (Required)

Copied to clipboard