The tax commissioner and every agent provided for in section 5703.17 of the Revised Code may, for the purposes of the laws relating to taxation, administer oaths, certify to official acts, issue subpoenas, compel the attendance of witnesses, and the production of books, accounts, papers, records, documents, and testimony.
Procedural powers of commissioner and agents
Ohio Rev. Code Ann. § 5703.18, under Chapter 5703 | Department Of Taxation.
Ohio Rev. Code Ann. § 5703.18