Assessing officer jurisdiction governs tax authority within an assigned area and limits challenges with prescribed resolution steps.

Jurisdiction is vested in an Assessing Officer over persons carrying on business and residents within the area assigned under governing directions; for multi-location businesses jurisdiction is where the principal place of business is situated, otherwise at the place of business. Jurisdictional disputes are decided by the Chief Commissioner, by consensus between Chief Commissioners where areas overlap, or by the Board if consensus fails, and time limits bar challenges after certain procedural notices or assessment completion. An Assessing Officer must refer unresolved objections on jurisdiction to the Chief Commissioner and retains all Code powers in respect of the tax base or receipts within the vested area.

---

---

---