Effective: September 10, 2010 Latest Legislation: House Bill 519 - 128th General Assembly The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may: (A) Prescribe all forms that are required to be filed under this chapter;(B) Adopt rules that are necessary and proper to carry out this chapter; and(C) Appoint professional, technical, and clerical employees as are necessary to carry out the tax commissioner's duties under this chapter.
Ohio Legal Code