Ohio Code 5733.07 – Powers and duties of tax commissioner
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The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon him by law, the commissioner may:
(A) Prescribe all forms required to be filed pursuant to this chapter;
(B) Promulgate such rules and regulations as he finds necessary to carry out this chapter;
(C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon him by this chapter.