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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 setting monetary limits that regulate filing of appeals or applications by State tax officers. Non filing pursuant to such limits does not preclude filing in other cases on similar issues and does not constitute acquiescence by the officer. Tribunals or courts must consider the circumstances under which appeals were not filed in compliance with those orders or instructions.</description>
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      <description>The Commissioner may, on Council recommendation, issue orders setting monetary limits that regulate filing of appeals or applications by State tax officers. Non filing pursuant to such limits does not preclude filing in other cases on similar issues and does not constitute acquiescence by the officer. Tribunals or courts must consider the circumstances under which appeals were not filed in compliance with those orders or instructions.</description>
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