Regulation of State tax appeals limits official filings, non-filing not implying acquiescence and tribunals must consider circumstances.

Commissioner may, on Council recommendation, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing under such directions does not prevent filing in other cases raising similar issues and does not constitute acquiescence by the officer; tribunals and courts must have regard to the circumstances and official directions under which an appeal was not filed.

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