The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner may do any of the following: (A) Prescribe all forms required to be filed pursuant to this chapter;(B) Promulgate such rules and regulations as the commissioner finds necessary to carry out this chapter;(C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon the commissioner by this chapter.
Enforcement of chapter
Ohio Rev. Code Ann. § 5726.10, under Chapter 5726 | Financial Institutions Tax.
Ohio Rev. Code Ann. § 5726.10