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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>Appeal filing limits by tax commissioner regulate officer appeals, and non-filing does not imply acquiescence.</h1> The Commissioner may issue orders or directions fixing monetary limits to regulate filing of appeals by officers of the State tax; non filing under those directions does not preclude filing in other cases on similar issues, nor may it be relied on as acquiescence, and tribunals or courts must have regard to the circumstances of any non filing.

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