Section 3012. Basis for evaluation of department employees

(a)  The
  department shall not use records of tax enforcement results:
    (1) as  the  primary  criterion  to  evaluate  officers  or  employees
  directly   involved   in   collection  activities  and  their  immediate
  supervisors, or
    (2) to impose or suggest production quotas or goals  with  respect  to
  officers or employees described in this subdivision.
    (b)  Provided,  however,  forecasts of enforcement results may be made
  and communicated for planning purposes; tax enforcement results  may  be
  accumulated, tabulated, published and used for management and control of
  tax   administration  resources  so  long  as  tax  enforcement  results
  tabulations are not used as the primary criterion to evaluate an officer
  or employee described in subdivision (a) of this section or to impose or
  suggest production quotas or goals; in  the  discharge  of  a  manager's
  responsibilities,  but  subject  to  the  provisions of paragraph one of
  subdivision (a) of this section, a manager may raise questions  with  an
  officer  or  employee  about the number of cases the officer or employee
  has processed, the amount of time  the  officer  or  employee  has  been
  spending  on the individual cases, or the kind of results the officer or
  employee has been obtaining.