Power to issue instructions: ensures uniform implementation and binding effect on state tax officers and personnel. The Commissioner may direct State tax officers and other staff engaged in implementing the Act to observe and follow orders, instructions or directions ... Summary
Power to issue instructions: ensures uniform implementation and binding effect on state tax officers and personnel.
The Commissioner may direct State tax officers and other staff engaged in implementing the Act to observe and follow orders, instructions or directions when considered necessary or expedient to secure uniformity in the Act's implementation, thereby creating a binding administrative mechanism for consistent tax administration.
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