us-oh/stat
Ohio Rev. Code § 5749.14
Tax commissioner - additional powers
Official textcodes.ohio.govlast amended
The tax commissioner shall enforce and administer this chapter and applicable provisions of section 1509.50 of the Revised Code. In addition to any other powers conferred upon the commissioner by law, the commissioner may:
# (A)
Prescribe all forms required to be filed pursuant to this chapter;
# (B)
Promulgate such rules as the commissioner finds necessary to carry out this chapter and applicable provisions of section 1509.50 of the Revised Code;
# (C)
Appoint and employ such personnel as may be necessary to carry out the duties imposed upon the commissioner by this chapter.
Source: view the official text
In this chapter (17 sections)
- 5749.01 · Severance tax definitions
- 5749.02 · Imposing tax on severance of natural resources
- 5749.03 · Natural resources severed from an exempt domestic well
- 5749.04 · Permit or registration required
- 5749.06 · Filing returns for each calendar quarter
- 5749.07 · Failure to file or pay tax
- 5749.08 · Refund of of taxes paid illegally or erroneously or paid on…
- 5749.09 · Deducting taxpayer's indebtedness to state from refund
- 5749.10 · Assessments for taxes in jeopardy
- 5749.11 · Nonrefundable severance credit tax credit for owner of RC…
- 5749.12 · Nonresidents - service of process
- 5749.13 · Maintaining records
- 5749.14 · Tax commissioner - additional powers
- 5749.15 · Civil penalties
- 5749.16 · Filing incomplete, false, or fraudulent return
- 5749.17 · Information provided to natural resources department
- 5749.99 · Penalty