Delegation of tax officer powers permits subordinate exercise under Commissioner conditions; appellate authority expressly excluded. State tax officers may exercise powers and discharge duties conferred on them subject to conditions and limitations imposed by the Commissioner; officers ... Summary
Delegation of tax officer powers permits subordinate exercise under Commissioner conditions; appellate authority expressly excluded.
State tax officers may exercise powers and discharge duties conferred on them subject to conditions and limitations imposed by the Commissioner; officers may perform the powers and duties of subordinates; the Commissioner may delegate his powers to subordinate officers under specified conditions; an Appellate Authority is precluded from exercising the powers or duties of any other State tax officer.
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