Ohio Code § 5703.05

§ 5703.05.

All powers, duties, and functions of the department of taxation are vested in and

shall be performed by the tax commissioner, which powers, duties, and functions shall

include, but shall not be limited to, the following: (A) Prescribing all blank forms which the department is authorized to prescribe, and

to provide such forms and distribute the same as required by law and the rules of

the department. (B) Exercising the authority provided by law, including orders from bankruptcy courts,

relative to remitting or refunding taxes or assessments, including penalties and interest

thereon, illegally or erroneously assessed or collected, or for any other reason overpaid,

and in addition, the commissioner may on written application of any person, firm,

or corporation claiming to have overpaid to the treasurer of state at any time within

five years prior to the making of such application any tax payable under any law which

the department of taxation is required to administer which does not contain any provision

for refund, or on the commissioner's own motion investigate the facts and make in

triplicate a written statement of the commissioner's findings, and, if the commissioner

finds that there has been an overpayment, issue in triplicate a certificate of abatement

payable to the taxpayer, the taxpayer's assigns, or legal representative which shows

the amount of the overpayment and the kind of tax overpaid.  One copy of such statement shall be entered on the journal of the commissioner,

one shall be certified to the attorney general, and one certified copy shall be delivered

to the taxpayer.  All copies of the certificate of abatement shall be transmitted to the attorney

general, and if the attorney general finds it to be correct the attorney general shall

so certify on each copy, and deliver one copy to the taxpayer, one copy to the commissioner,

and the third copy to the treasurer of state.  Except as provided in section 5725.08 of the Revised Code , the taxpayer's copy of any certificates of abatement may be tendered by the payee

or transferee thereof to the treasurer of state, or to the commissioner on behalf

of the treasurer, as payment, to the extent of the amount thereof, of any tax payable

to the treasurer of state. (C) Exercising the authority provided by law relative to consenting to the compromise

and settlement of tax claims; (D) Exercising the authority provided by law relative to the use of alternative tax bases

by taxpayers in the making of personal property tax returns; (E) Exercising the authority provided by law relative to authorizing the prepayment of

taxes on retail sales of tangible personal property or on the storage, use, or consumption

of personal property, and waiving the collection of such taxes from the consumers; (F) Exercising the authority provided by law to revoke licenses; (G) Maintaining a continuous study of the practical operation of all taxation and revenue

laws of the state, the manner in which and extent to which such laws provide revenues

for the support of the state and its political subdivisions, the probable effect upon

such revenue of possible changes in existing laws, and the possible enactment of measures

providing for other forms of taxation.  For this purpose the commissioner may establish and maintain a division of research

and statistics, and may appoint necessary employees who shall be in the unclassified

civil service;  the results of such study shall be available to the members of the

general assembly and the public. (H) Making all tax assessments, valuations, findings, determinations, computations, and

orders the department of taxation is by law authorized and required to make and, pursuant

to time limitations provided by law, on the commissioner's own motion, reviewing,

redetermining, or correcting any tax assessments, valuations, findings, determinations,

computations, or orders the commissioner has made, but the commissioner shall not

review, redetermine, or correct any tax assessment, valuation, finding, determination,

computation, or order which the commissioner has made as to which an appeal or application

for rehearing, review, redetermination, or correction has been filed with the board

of tax appeals, unless such appeal or application is withdrawn by the appellant or

applicant or dismissed; (I) Appointing not more than five deputy tax commissioners, who, under such regulations

as the rules of the department of taxation prescribe, may act for the commissioner

in the performance of such duties as the commissioner prescribes in the administration

of the laws which the commissioner is authorized and required to administer, and who

shall serve in the unclassified civil service at the pleasure of the commissioner,

but if a person who holds a position in the classified service is appointed, it shall

not affect the civil service status of such person.  The commissioner may designate not more than two of the deputy commissioners to

act as commissioner in case of the absence, disability, or recusal of the commissioner

or vacancy in the office of commissioner.  The commissioner may adopt rules relating to the order of precedence of such designated

deputy commissioners and to their assumption and administration of the office of commissioner. (J) Appointing and prescribing the duties of all other employees of the department of

taxation necessary in the performance of the work of the department which the tax

commissioner is by law authorized and required to perform, and creating such divisions

or sections of employees as, in the commissioner's judgment, is proper; (K) Organizing the work of the department, which the commissioner is by law authorized

and required to perform, so that, in the commissioner's judgment, an efficient and

economical administration of the laws will result; (L) Maintaining a journal, which is open to public inspection, in which the tax commissioner

shall keep a record of all final determinations of the commissioner; (M) Adopting and promulgating, in the manner provided by section 5703.14 of the Revised Code , all rules of the department; (N) Destroying any or all returns or assessment certificates in the manner authorized

by law; (O) Adopting rules, in accordance with division (B) of section 325.31 of the Revised Code , governing the expenditure of moneys from the real estate assessment fund under that

division; (P) Informing taxpayers in a timely manner to resolve credit account balances as required

by section 5703.77 of the Revised Code .