Board instruction power expanded to cover penalty provisions, permitting directions to subordinate authorities in assessment and enforcement matters. The amendment expressly extends the Board's power to issue non-prejudicial directions to subordinate authorities in assessment, revenue collection and ... Summary
Board instruction power expanded to cover penalty provisions, permitting directions to subordinate authorities in assessment and enforcement matters.
The amendment expressly extends the Board's power to issue non-prejudicial directions to subordinate authorities in assessment, revenue collection and initiation of penalty proceedings by including specified penalty provisions within the scope of instructive authority, thereby requiring subordinate authorities to follow Board directions in enforcement actions tied to those penalty provisions and setting a stated effective date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.