Section 5753.09 - Administration and Enforcement
Ohio Rev. Code § 5753.09
in: 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.
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