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    <title>Appeal not to be filed in certain cases.</title>
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    <description>Section 120 authorizes the Commissioner, on Council recommendations, to fix monetary limits by orders or directions to regulate filing of appeals or applications by State tax officers; non-filing under those directions does not bar filing in other cases nor does it amount to acquiescence, and tribunals or courts must consider the circumstances of non-filing.</description>
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      <description>Section 120 authorizes the Commissioner, on Council recommendations, to fix monetary limits by orders or directions to regulate filing of appeals or applications by State tax officers; non-filing under those directions does not bar filing in other cases nor does it amount to acquiescence, and tribunals or courts must consider the circumstances of non-filing.</description>
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