Ohio § 5728.14 Tax commissioner - additional powers

Ohio Statutes

§ 5728.14 — Tax commissioner - additional powers

Ohio § 5728.14

Title 57Taxation

Ch. 5728Fuel Use Tax

This text of Ohio § 5728.14 (Tax commissioner - additional powers) is published on Counsel Stack Legal Research, covering Ohio primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ohio Rev. Code Ann. § 5728.14 (2026).

Text

In addition to any other powers conferred upon him by law the tax commissioner shall have the following powers:

(A)To prescribe all forms required to be filed with the treasurer of state or the tax commissioner pursuant to sections5728.01to5728.14of the Revised Code;

(B)To appoint and employ such personnel as may be necessary to carry out the duties imposed upon him by sections5728.01to5728.14of the Revised Code;

(C)To adopt and promulgate such rules pertaining to the levy and collection of the tax imposed by sections5728.01to5728.14of the Revised Code as he may deem necessary;

(D)To release any property from the lien of any fees, taxes, penalties, or interest imposed by sections5728.01to5728.14of the Revised Code upon application, provided payment be made to the treasurer of state

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In addition to any other powers conferred upon him by law the tax commissioner shall have the following powers:

(A) To prescribe all forms required to be filed with the treasurer of state or the tax commissioner pursuant to sections5728.01to5728.14of the Revised Code;

(B) To appoint and employ such personnel as may be necessary to carry out the duties imposed upon him by sections5728.01to5728.14of the Revised Code;

(C) To adopt and promulgate such rules pertaining to the levy and collection of the tax imposed by sections5728.01to5728.14of the Revised Code as he may deem necessary;

(D) To release any property from the lien of any fees, taxes, penalties, or interest imposed by sections5728.01to5728.14of the Revised Code upon application, provided payment be made to the treasurer of state for the full amount of all taxes and penalties due;

(E) To extend, for cause shown, the time of filing any return required to be filed by sections5728.01to5728.14of the Revised Code for such period as he may deem reasonable.