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.
Powers and duties of tax commissioner
Ohio Rev. Code Ann. § 5733.07, under Chapter 5733 | Corporation Franchise Tax.
Ohio Rev. Code Ann. § 5733.07