Appeal limitation: administrative monetary thresholds can restrict State tax officer appeals but do not imply acquiescence. The Commissioner, on Council recommendation, may issue orders fixing monetary thresholds to regulate filing of appeals or applications by a State tax ... Summary
Appeal limitation: administrative monetary thresholds can restrict State tax officer appeals but do not imply acquiescence.
The Commissioner, on Council recommendation, may issue orders fixing monetary thresholds to regulate filing of appeals or applications by a State tax officer; non-filing under those directions does not preclude filing in other cases with similar issues, nor does it permit parties to claim departmental acquiescence, and tribunals must consider the circumstances of non-filing when hearing appeals.
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