TITLE 44

Taxation

CHAPTER 44-1

State Tax Officials

SECTION 44-1-33



   § 44-1-33  Indemnification. –

(a) The state shall indemnify the tax administrator for any recovery against

him or her in his or her personal capacity arising out of any act or omission

occurring within the scope of his or her duties as tax administrator; provided,

that the act or omission was not the result of actual fraud, willful

misconduct, or actual malice.



   (b) The state shall also indemnify the associate directors

for revenue services of the department of administration, within the division

of taxation, child support enforcement, and motor vehicles, and their assigns

or designees, for any recovery against him or her in his or her personal

capacity arising out of any act or omission occurring within the scope of his

or her duties; as such, provided, that the act or omission was not the result

of actual fraud, willful misconduct, or actual malice.



History of Section.

(P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.)