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          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.

          <h1>Monetary limits on appeals: Commissioner-set thresholds regulate State tax officer filings but do not signify acquiescence.</h1> The Commissioner may, on the Council's recommendations, prescribe monetary thresholds to regulate filing of appeals or applications by State tax officers; non-filing under those thresholds does not preclude filing in other similar cases and does not constitute acquiescence, and tribunals or courts must have regard to the circumstances of non-filing.

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