Revisional authority powers allow review and modification of revenue-affecting tax orders subject to procedural time limits. The Revisional Authority may on its own motion or on information request records of proceedings and, if a subordinate's decision is erroneous, illegal, ... Summary
Revisional authority powers allow review and modification of revenue-affecting tax orders subject to procedural time limits.
The Revisional Authority may on its own motion or on information request records of proceedings and, if a subordinate's decision is erroneous, illegal, improper, or prejudicial to revenue or omits material facts, may stay that decision and after hearing and inquiry pass such orders as just and proper, including enhancing, modifying, or annulling the order; revision is subject to procedural bars, time limits with specified exclusions, and resulting orders are final and binding subject to appellate provisions.
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