Jurisdiction of tax officers defined: Commissioner holds statewide authority while others may have local or statewide jurisdiction. The Government may appoint persons as officers under the Act; the Commissioner has jurisdiction across the State; Special and Additional Commissioners may have statewide or directed local jurisdiction for assigned functions; other officers' jurisdiction is subject to conditions and may be specified by Commissioner order to the State or to particular local areas.
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.
Jurisdiction of tax officers defined: Commissioner holds statewide authority while others may have local or statewide jurisdiction.
The Government may appoint persons as officers under the Act; the Commissioner has jurisdiction across the State; Special and Additional Commissioners may have statewide or directed local jurisdiction for assigned functions; other officers' jurisdiction is subject to conditions and may be specified by Commissioner order to the State or to particular local areas.
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