Ohio Code § 5703.04

§ 5703.04.

The tax commissioner shall have the following powers, duties, privileges, and immunities

of the department of taxation: (A) All powers whatsoever of an inquisitorial nature as provided by law, including, the

right to inspect books, accounts, records, and memorandums, to examine persons under

oath, to issue orders or subpoenas for the production of books, accounts, papers,

records, documents, and testimony, to take depositions, to apply to a court for attachment

proceedings as for contempt, to approve vouchers for the fees of officers and witnesses,

and to administer oaths;  provided that the powers referred to in this division of

this section shall be exercised by the board of tax appeals or by the tax commissioner

only in connection with the performance of the duties respectively assigned to each

under sections 5703.01 to 5703.09 , 5703.14 , and 5703.15 of the Revised Code ; (B) Appoint agents and prescribe their powers and duties as provided by section 5703.17 of the Revised Code ; (C) Confer and meet with officers of other states and officers of the United States on

any matters pertaining to their respective official duties as provided by law; (D) The immunity provided by section 5703.38 of the Revised Code ; (E) The rights of action provided by section 5703.39 of the Revised Code ; (F) The duties and powers mentioned in section 5703.41 of the Revised Code .