(a)
(1) The Department of Finance and Administration shall consist of the divisions which existed as of July 1, 1971, within the State Administration Department and the Department of Revenues and any other divisions which may be created by law and placed under the Department of Finance and Administration, subject to the transfer of a division or department of the Department of Finance and Administration as a state entity under this act.
(2) There is created a Racing Division and an Alcoholic Beverage Control Division within the Department of Finance and Administration.
(b) The Secretary of the Department of Finance and Administration, with the advice and consent of the Governor, shall appoint the heads of the respective divisions. The secretary may appoint an Administrative Assistant for Revenue to serve as the secretary's agent. All other personnel of the Department of Finance and Administration shall be employed by and serve at the pleasure of the secretary, provided that nothing in this section shall be so construed as to reduce any right which an employee of the Department of Finance and Administration shall have under any civil service or merit system.
(c) Each division of the Department of Finance and Administration shall be under the direction, control, and supervision of the secretary. The secretary may delegate his or her functions, powers, and duties to the various divisions of the Department of Finance and Administration as he or she shall deem desirable and necessary for the effective and efficient operation of the Department of Finance and Administration.
(d) For the purposes of the tax, driver's license, and motor vehicle registration and licensing laws, the term “secretary” shall mean the Secretary of the Department of Finance and Administration, the Administrative Assistant for Revenue, or his or her authorized agent. The Administrative Assistant for Revenue shall act as the secretary's agent and take any and all actions necessary to administer the laws.