5733.07 Powers and duties of tax commissioner.
5733.07 Powers and duties of tax commissioner.
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.
Effective Date: 12-20-1971