Current through Register Vol. 43, No. 1, October 31, 2024
Section 660-1-7-.01 - Legal Basis(1)Code of Ala. 1975, § 41-27-10 provides for criminal history background checks for employees and contractors with access to Federal Tax Information. The statute requires the Department of Human Resources to require each applicant for a position of employment with the Department and all current employees and contractors of the Department who have access to Federal Tax Information to:(a) State in writing whether such applicant, employee or contractor has ever been convicted of a crime or whether criminal charges are pending against such applicant, employee or contractor, and if so, to identify the charges and court in which such charges are pending; and(b) Be fingerprinted and submit to state and national criminal history records checks.(2)26 U.S.C. § 6103(p)(4)(C) requires agencies to restrict access to Federal Tax Information only to persons and whose duties or responsibilities require access. The suitability of individuals who require access to Federal Tax Information must be determined by a background investigation.Ala. Admin. Code r. 660-1-7-.01
Adopted by Alabama Administrative Monthly Volume XXXIX, Issue No. 12, September 30, 2021, eff. 11/14/2021.Author: Clifford Smith
Statutory Authority:Code of Ala. 1975, §§ 41-27-10; 26 U.S.C. § 6103(p)(4)(C); P.L. 92-544.