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<h1>Powers of officers: state tax officers may exercise, delegate and discharge duties subject to the commissioner's conditions and limits.</h1> State tax officers may exercise and discharge functions conferred by the Act subject to conditions and limitations imposed by the Commissioner; officers may perform the powers and duties of subordinate officers; the Commissioner may delegate powers to subordinate officers subject to specified conditions and limitations; an Appellate Authority is precluded from exercising the powers or discharging the duties of any other State tax officer.