Effective: December 20, 1971 Latest Legislation: House Bill 475 - 109th General Assembly 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.
Ohio Legal Code