Board instruction power expanded to cover penalty provisions, permitting directions to subordinate authorities in assessment and enforcement matters. The amendment expressly extends the Board's power to issue non-prejudicial directions to subordinate authorities in assessment, revenue collection and initiation of penalty proceedings by including specified penalty provisions within the scope of instructive authority, thereby requiring subordinate authorities to follow Board directions in enforcement actions tied to those penalty provisions and setting a stated effective date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Board instruction power expanded to cover penalty provisions, permitting directions to subordinate authorities in assessment and enforcement matters.
The amendment expressly extends the Board's power to issue non-prejudicial directions to subordinate authorities in assessment, revenue collection and initiation of penalty proceedings by including specified penalty provisions within the scope of instructive authority, thereby requiring subordinate authorities to follow Board directions in enforcement actions tied to those penalty provisions and setting a stated effective date.
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