Monetary limits on appeals regulate tax officers' filing; non-filing under limits is not acquiescence in the decision. Commissioner may, on Council recommendations, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing under such orders does not preclude the officer from filing in other cases with similar issues, does not amount to acquiescence, and the Appellate Tribunal or court must consider the circumstances of non-filing when hearing the matter.
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Provisions expressly mentioned in the judgment/order text.
Monetary limits on appeals regulate tax officers' filing; non-filing under limits is not acquiescence in the decision.
Commissioner may, on Council recommendations, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing under such orders does not preclude the officer from filing in other cases with similar issues, does not amount to acquiescence, and the Appellate Tribunal or court must consider the circumstances of non-filing when hearing the matter.
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