The tax commissioner shall administer and enforce this chapter. In addition to any other powers conferred upon the tax commissioner by law, the tax commissioner may:
- (A) Prescribe all forms that are required to be filed under this chapter;
- (B) Adopt rules that are necessary and proper to carry out this chapter; and
- (C) Appoint professional, technical, and clerical employees as are necessary to carry out the tax commissioner's duties under this chapter.