2006 Ohio Revised Code - 5731.45. Administration of tax; appointment of assistants.
§ 5731.45. Administration of tax; appointment of assistants.
The tax commissioner may designate such of his examiners, experts, accountants, and other assistants as he deems necessary for the purpose of aiding in the administration of taxes levied under
Chapter 5731. of the Revised Code; and the provisions of
Chapter 5731. of the Revised Code shall be deemed a law which the tax commissioner is required to administer for the purposes of sections 5703.17 to 5703.37, inclusive, 5703.39, and 5703.41 of the Revised Code. The tax commissioner shall in the administration of the taxes levied under
Chapter 5731. of the Revised Code see that the proceedings are instituted and carried to determination in all cases in which a tax is due.
The tax commissioner may adopt and promulgate regulations not inconsistent with
sections 5731.01 to 5731.52, inclusive, of the Revised Code.
HISTORY: 132 v S 326. Eff 7-1-68.
Analogous to former RC § 5731.47, repealed in SB 326 (132 v - ), eff 7-1-68. See dagger note following RC §
5731.01.
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