Monetary limits on appeal filings regulate State tax officer litigation but do not imply acquiescence by non-filing. The Commissioner, on the Council's recommendation, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax ... Summary
Monetary limits on appeal filings regulate State tax officer litigation but do not imply acquiescence by non-filing.
The Commissioner, on the Council's recommendation, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing pursuant to those limits does not preclude filing in other cases involving the same or similar issues, nor may it be relied on by a party as evidence of acquiescence, and tribunals or courts must regard the circumstances of such non-filing.
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