The tax commissioner shall enforce and administer this chapter. In addition to any other powers conferred upon the commissioner by law, the commissioner may do any of the following:
- (A) Prescribe all forms required to be filed pursuant to this chapter;
- (B) Promulgate such rules and regulations as the commissioner finds necessary to carry out this chapter;
- (C) Appoint and employ such personnel as are necessary to carry out the duties imposed upon the commissioner by this chapter.