{"data":{"id":"us-oh/ohio-rev.-code-5753.09","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 5753.09","heading":"Administration and enforcement.","body":"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:\n(A) Prescribe all forms that are required to be filed under this chapter;\n(B) Adopt rules that are necessary and proper to carry out this chapter; and\n(C) Appoint professional, technical, and clerical employees as are necessary to carry out the tax commissioner's duties under this chapter.","path":["Title 57 Taxation","Chapter 5753 Casinos and Sports Gaming"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-5753.09","current_through":"2010-09-10 (House Bill 519 - 128th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:42Z","sha256":"ca6acf574b06b601d17c1c16d9d87153920eb283373aa4871ce9c1f8725da692","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-5753.08","next":"us-oh/ohio-rev.-code-5753.10"},"notice":"GroundRules: Original legal text. Not legal advice."}