Appeal filing limits allow regulators to restrict tax officer appeals without implying acquiescence in similar cases. The Commissioner, on the Council's recommendations, may fix monetary limits by orders or directions to regulate filing of appeals or applications by State ... Summary
Appeal filing limits allow regulators to restrict tax officer appeals without implying acquiescence in similar cases.
The Commissioner, on the Council's recommendations, may fix monetary limits by orders or directions to regulate filing of appeals or applications by State tax officers; non-filing under those directives does not preclude later appeals in similar cases nor permit parties to claim acquiescence, and tribunals must have regard to the circumstances of such non-filing.
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