CLASS CONCEPT/FUNCTION

This is a managerial class the Driver Licensing series which directs the DMV Fuels Tax Division and is responsible for all external audits of companies required to pay taxes to DMV, including fuels dealers, truckers participating in the International Registration Plan, and motor vehicle rental companies. Positions in this class also have the responsibility for registering and approving incentive grant payments to producers of alcohol for motor fuels, auditing local Alcohol Safety Action Programs, and licensing fuels dealers and rental companies and ensuring these firms meet and maintain bonding and other licensing requirements. This class is distinguished from the Assistant Division Manager DMV Fuels Tax class by the overall responsibility for management of the division and for establishment of divisional policies and procedures.

Complexity of Work: Performs work of unusual difficulty in establishing policies, procedures, and systems for licensing control and auditing private firms to ensure tax liabilities are accurately determined and collected in accordance with statutory requirements. Directs issuance and cancellation of licenses for fuels and special fuels dealers and for motor vehicle rental agencies; examines monthly tax reports; assesses penalties and collects delinquent taxes; and registers alcohol fuel producers and approves their incentive grant payments. Prepares divisional budget, interprets related laws, analyzes proposed legislation to determine fiscal and administrative impact and prepares position papers. Proposes legislation to improve the effectiveness of the statutes, coordinates interstate tax activities and investigations of suspected tax law violators with the Investigative Services Administration.

Supervision Given: Supervises the Assistant Division Manager DMV Fuels Tax who supervises a staff of audit supervisors, professionals, and others engaged in semi-complex and complex work.

Supervision Received: Receives general direction from the DMV Administrator for General Services.

Scope: Decisions and actions affect private firms statewide and fuels dealers nationwide in the areas of licensing, taxation and penalty assessments, and incentive grant payments.

Impact of Actions: Decisions and actions impact the collection of a major source of revenues for the highway fund, the agency’s relationship with businesses, and the agency’s liability for damages resulting from inappropriate assessments or license cancellations.

Personal Contacts: Positions in this class have frequent internal contacts with other DMV sections and the Attorney General’s Office and frequent external contacts with legislators and businesses both inside and outside Virginia.

Knowledge: Comprehensive knowledge of accounting and external auditing systems, principles and practices. Considerable knowledge of automated accounting and auditing systems and of financial and administrative practices and programs in a public sector environment.

Skills: None identified for this class.

Abilities: Demonstrated ability to analyze, develop, and administer external auditing policies, systems and programs; to interpret, explain, and apply complex rules, regulations, and legislative statutes; and to establish effective and cooperative working relationships with a variety of public and private entities.

OCALIFICATIONS GUIDE*

Licenses or Certification: None.

Education or Training: Graduation from an accredited college or university with major course work in public or business administration, finance, or a related field.

Level and Type of Experience: Experience in managing a staff of professionals and paraprofessionals engaged in tax examination or auditing activities.

An equivalent combination of training and experience indicating possession of the preceding knowledge and abilities may substitute for this education and experience.

This class was revised, effective June 1991.

Last updated: 6/1/91