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    <title>Appeal not to be filed in certain cases.</title>
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    <description>The Commissioner may, on Council recommendation, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; failure to file pursuant to those orders does not preclude later filing in similar cases, nor does it establish acquiescence by the officer, and tribunals must regard the circumstances under which appeals were not filed.</description>
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      <description>The Commissioner may, on Council recommendation, issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; failure to file pursuant to those orders does not preclude later filing in similar cases, nor does it establish acquiescence by the officer, and tribunals must regard the circumstances under which appeals were not filed.</description>
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