Regulation of appellate filings: monetary limits may restrict state tax officers' appeals but non-filing isn't acquiescence. The Commissioner may, on Council recommendations, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers. ... Summary
Regulation of appellate filings: monetary limits may restrict state tax officers' appeals but non-filing isn't acquiescence.
The Commissioner may, on Council recommendations, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers. Non-filing pursuant to those orders does not prevent filing in other cases with similar issues, does not constitute acquiescence by the officer as against any party, and the Appellate Tribunal or court must consider the circumstances of such non-filing when hearing appeals or applications.
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