Model Legislation

{Title, enacting clause, etc.}

Section 1. {Title.} This Act shall be known and may be cited as The Taxpayer Protection Act

Section 2. {Statement of purpose} It is the intent of the legislature to prohibit the [cite appropriate revenue agency] from compensating, promoting, evaluating or otherwise reward and employee based on collections or assessments. It is also the intent of the legislature to prohibit the [cite appropriate revenue agency] from basing any contract with an outside collection service on collections or assessments.

Section 3. {Amendment to state revenue and tax code} Section [cite appropriate number] is amended to read:

(A) No employee of [cite appropriate revenue agency] shall be in any way compensated, promoted, evaluated or otherwise rewarded on the basis of revenue collected or assessed

(B) The [cite appropriate revenue agency] may not enter into any contract with any outside collection service which uses revenues collected or assessed as a basis of payment.

Section 4. {Severability clause.}

Section 5. {Repealer clause.}

Section 6. {Effective date.}

Reapproved by ALEC Board of Directors on January 29, 2013.