Monetary limits on appeal filings regulate State tax officer litigation but do not imply acquiescence by non-filing. The Commissioner, on the Council's recommendation, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing pursuant to those limits does not preclude filing in other cases involving the same or similar issues, nor may it be relied on by a party as evidence of acquiescence, and tribunals or courts must regard the circumstances of such non-filing.
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.
Monetary limits on appeal filings regulate State tax officer litigation but do not imply acquiescence by non-filing.
The Commissioner, on the Council's recommendation, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing pursuant to those limits does not preclude filing in other cases involving the same or similar issues, nor may it be relied on by a party as evidence of acquiescence, and tribunals or courts must regard the circumstances of such non-filing.
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