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.
Cite as R.C. § 5733.07
History. Effective Date: 12-20-1971