Section 3. The commissioner shall be responsible for administering and enforcing all laws which the department is or shall be required to administer and enforce. He shall be the executive and administrative head of the department, and each division, bureau, section and district office thereof shall be under his direction, control and supervision.The commissioner shall assign to all officials, agents, clerks and other employees of the department their respective duties, and may transfer them. He may from time to time authorize any official of the department to exercise in his name any power or to perform in his name any duty which is or shall be assigned to him by any provision of law, and may at any time revoke any such authority. He may from time to time designate such employees of the d
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Section 3. The commissioner shall be responsible for administering and enforcing all laws which the department is or shall be required to administer and enforce. He shall be the executive and administrative head of the department, and each division, bureau, section and district office thereof shall be under his direction, control and supervision.The commissioner shall assign to all officials, agents, clerks and other employees of the department their respective duties, and may transfer them. He may from time to time authorize any official of the department to exercise in his name any power or to perform in his name any duty which is or shall be assigned to him by any provision of law, and may at any time revoke any such authority. He may from time to time designate such employees of the department as he deems expedient as deputy collectors. Such deputies shall give bond for the faithful performance of their duties in such sum and in such form and subject to such conditions as he may prescribe, shall have all the powers of collectors under chapter sixty, and shall serve without pay except for their regular compensation as employees of the department.The commissioner shall establish offices of the department in jurisdictions outside the commonwealth for the purpose of administering and enforcing the tax laws of the commonwealth, including the conduct of audit and compliance activities. Notwithstanding the provisions of section four, positions assigned to offices of the department outside the commonwealth shall not be subject to the provisions of chapter thirty-one, sections nine A and forty-five of chapter thirty or chapter one hundred and fifty E. The salaries of such positions shall be determined by the commissioner subject to the approval of the secretary of administration and finance.