Business Taxes Representative Business Taxes Compliance Supervisor Series

California State Personnel Board Specification

Series established February 7, 1979

Scope

This series specification describes the Business Taxes Representative and Business Taxes Compliance Supervisor classes used for positions with professional, supervisorial, or managerial responsibilities in the State Board of Equalization business taxes compliance program.

Definition of Series

Business Taxes Representatives provide assistance to taxpayers to ensure compliance with tax laws, collect delinquent taxes, and perform a variety of compliance and collection functions. Business Taxes Compliance Specialists perform the most complex compliance and collection functions. The Business Taxes Compliance Supervisors�II and III are used in a supervisory capacity to direct one or more compliance programs. The Principal Business Taxes Compliance Supervisor manages the compliance staff support activities in Headquarters and develops and administers the State Board of Equalization's compliance policies, procedures, and programs.

Entry Level

Entry into this series is at the Business Taxes Representative classification.

Definition of Levels

Business Taxes Representative

This is the recruiting/training and journey level in this series. Under close supervision, incumbents learn all phases of tax compliance, licensing, and law, rule, and regulation administration; and perform all aspects of compliance and collection work, including collection, registration, revocation, and criminal investigation.

Business Taxes Compliance Specialist

This is an advanced journeyperson level. Under general supervision, independently performs the more complex activities on a full-time basis. These positions are found in offices where the workload permits specialization and concentration in a case load of the most complex activities.

Business Taxes Compliance Supervisor II

This is a full supervisory level. Under direction, either (1) plans, organizes, and directs the compliance programs and activities of a medium organizational entity, or (2) in the large organizational entity, supervises a major compliance program or a group of compliance programs, or (3) performs equivalent level supervisory or staff specialist work in headquarters.

Business Taxes Compliance Supervisor III

Under general direction, either (1) plans, organizes, and directs the compliance programs and activities of a large organizational entity, or (2) in the headquarters, to be responsible for a statewide program, procedure development, or planning of compliance activities, or (3) performs equivalent level supervisory or staff specialist work in headquarters.

Principal Business Taxes Compliance Supervisor

This is the highest class in this series. Under administrative direction, is responsible for the headquarters staff support activities for the total compliance program.

Minimum Qualifications

All Levels:

Experience applicable to one of the following patterns may be combined, on a proportional basis, with experience applicable to another pattern to meet the total experience requirement.

Business Taxes Representative

Education: Completion of at least four college-level courses, given by an approved collegiate-grade residence institution, which includes the equivalent to completion of: (1)�two professional level courses in elementary and/or intermediate accounting; (2)�one course in either business or commercial law; and (3)�one course in either economics, business mathematics, or English. and Either I Experience: Six months of experience in the California state service in the class of either Management Services Technician, Range�B, or Program Technician�III performing tax compliance duties at the Employment Development Department, the Franchise Tax Board, or the State Board of Equalization, or performing Medi-Cal overpayment recovery duties at the Department of Health Care Services.

Or II

Experience: One year of experience in the California state service in the class of Program Technician�II performing tax compliance duties at the Employment Development Department, the Franchise Tax Board, or the State Board of Equalization, or performing Medi-Cal overpayment recovery duties at the Department of Health Care Services.

Or III

Experience: One year of experience in one or a combination of the following:

a. As the owner or manager of a business performing management activities in the marketing, distribution, or sale of merchandise, which requires broad public or customer contact; or

b. As a credit manager, loan officer, or field collector performing duties with responsibilities involving the approval of loans or credit or the collection of delinquent accounts; or

c. Performing tax compliance duties in another governmental entity.

(Experience in the California state service applied toward this pattern must include six months at a level equivalent to the Management Services Technician, Range�B, or Program Technician�III, or one year at a level equivalent to the Program Technician�II.) and

Education: Equivalent to completion of two years (60 semester or 90 quarter units) of college. (Additional experience may be substituted for the required general education on a year-for-year basis. No substitution is permitted for the specific course work required.) (Applicants who will complete the required education during the current quarter or semester will be admitted to the examination; however, evidence of successful completion of the curriculum and prescribed courses must be produced before being considered eligible for appointment.)

Or IV

Education: Equivalent to graduation from college (registration as a senior student in a recognized institution will admit applicants to the examination; however, evidence of successful completion of the curriculum and the prescribed courses must be produced before being considered eligible for appointment.)

Business Taxes Compliance Specialist

Either I

One year of experience in the California state service performing the duties of a Business Taxes Representative, Range�C.

Or II

Four years of field experience in tax law compliance and tax collection work, at least one year of which shall have involved performance of the most difficult assignments. (Experience in the California state service applied toward this pattern must include one year at a level equivalent to a Business Taxes Representative, Range�C.)

Business Taxes Compliance Supervisor II

Either I

One year of experience in the California state service performing duties at a level equivalent to a Business Taxes Compliance Supervisor�I.

Or II

Two years of experience in the California state service performing the duties of a Business Taxes Representative, Range�C.

Or III

Five years of experience in tax law compliance and tax collection work, at least two years of which shall have been in a responsible supervisory position. (Experience in the California state service applied toward this pattern must include one year at a level equivalent to a Business Taxes Compliance Supervisor�I or two years at a level equivalent to a Business Taxes Representative, Range�C.)

Business Taxes Compliance Supervisor III

Either I

One year of experience in the California state service performing duties at a level equivalent to a Business Taxes Compliance Supervisor�II.

Or II

Two years of experience in the California state service performing duties at a level equivalent to a Business Taxes Compliance Supervisor�I or Business Taxes Compliance Specialist.

Or III

Five years of experience in tax law compliance and tax collection work, at least three years of which shall have been in a responsible supervisory position. (Experience in the California state service applied toward this pattern must include one year at a level equivalent to a Business Taxes Compliance Supervisor�II or two years at a level equivalent to a Business Taxes Compliance Supervisor�I.)

Principal Business Taxes Compliance Supervisor

One year of experience in the California state service performing administrative or supervisory tax compliance duties at a level equivalent to a Business Taxes Compliance Supervisor�III.

Knowledge and Abilities

Business Taxes Representative

Knowledge of: Methods and problems of organization, administration, and management; and commercial law, business practices, and financial record keeping.

Ability to: Apply the required knowledge; communicate effectively; interpret and apply provisions of the tax laws, rules, and regulations administered by the State Board of Equalization; analyze situations accurately and take effective action; and use tact and good judgment in dealing with the public under stressful conditions.

Business Taxes Compliance Specialist

Knowledge of: All of the above; and rules of evidence, preparation of evidence, and court procedures; interviewing techniques; methods used by violators in evading tax liability; investigation techniques and sources of information used in locating persons; methods used and remedies available for the collection of taxes; and functions of Federal, State, and local tax, regulatory, and law enforcement�agencies.

Ability to: Apply the required knowledge; independently conduct complex investigations and detect or verify suspected violations; and establish and maintain cooperative relationships with law enforcement agencies and others contacted in the work.

All Levels Above Business Taxes Compliance Specialist

Knowledge of: All of the above; and principles, practices, and trends of public and business administration; principles and techniques of personnel management, supervision, and employer-employee relations; the State Board of Equalization's responsibility for promoting equal opportunity in hiring and employee development and promotion, and for maintaining a work environment that is free of discrimination and harassment; and departmental administrative goals.

Ability to: Apply the required knowledge; plan, organize, and direct the work of others; develop the skills and abilities of subordinate staff; resolve complex supervisorial and managerial problems; and effectively and promote equal opportunity in employment and maintain a work environment that is free of discrimination and harassment.

Principal Business Taxes Compliance Supervisor

Knowledge of: All of the above and all specialized compliance procedures and practices used by the State Board of Equalization.

Ability to: Apply the required knowledge and develop policy and procedures for the statewide business taxes compliance program.

Special Personal Characteristics

All Levels:

Willingness to work long and irregular hours and in various locations throughout the State, and have keenness of observation, persistency, imagination, and tact.

Class History