Section 5753.09 | Administration and enforcement.
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.
Available Versions of this Section
- September 10, 2010 – House Bill 519 - 128th General Assembly [ View September 10, 2010 Version ]