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    <title>Appeal not to be filed in certain cases.</title>
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    <description>The Commissioner, on the Council&#039;s recommendation, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing pursuant to those limits does not preclude filing in other cases involving the same or similar issues, nor may it be relied on by a party as evidence of acquiescence, and tribunals or courts must regard the circumstances of such non-filing.</description>
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      <description>The Commissioner, on the Council&#039;s recommendation, may issue orders fixing monetary limits to regulate filing of appeals or applications by State tax officers; non-filing pursuant to those limits does not preclude filing in other cases involving the same or similar issues, nor may it be relied on by a party as evidence of acquiescence, and tribunals or courts must regard the circumstances of such non-filing.</description>
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