Monetary limits on appeals may restrict tax officer filings but do not establish acquiescence in legal issues. The Commissioner, on Council recommendations, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; ... Summary
Monetary limits on appeals may restrict tax officer filings but do not establish acquiescence in legal issues.
The Commissioner, on Council recommendations, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non filing under those orders does not prevent later appeals in similar cases and does not constitute the officer's acquiescence, and appellate bodies must consider the circumstances of non filing when hearing appeals.
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