2006 Ohio Revised Code - 5749.14. Additional powers of the commissioner.
§ 5749.14. Additional powers of the 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 may be necessary to carry out the duties imposed upon him by this chapter.
HISTORY: 134 v H 475 (Eff 12-20-71); 135 v H 95. Eff 7-20-73.
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