Appeal threshold rules: Commissioner may set monetary limits restricting state tax officers' appeals, without implying acquiescence.

The Commissioner may, on Council recommendations, issue orders or directions fixing monetary limits to regulate filing of appeals or applications by State tax officers. Such administrative limits may result in non filing in particular matters, but do not preclude officers from filing appeals in other cases involving the same or similar issues. Parties may not argue that non filing under those limits amounts to acquiescence, and appellate bodies must consider the circumstances that led to non filing when hearing the matter.

---

---

---