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    <title>Appeal not to be filed in certain cases.</title>
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    <description>The Commissioner may, on Council recommendations, fix monetary limits regulating when State tax officers file appeals or applications; non filing pursuant to those limits does not prevent the officer from filing in other cases raising the same or similar legal issues, nor may a party contend that such non filing amounts to departmental acquiescence, and appellate bodies must consider the circumstances under which non filing occurred.</description>
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      <description>The Commissioner may, on Council recommendations, fix monetary limits regulating when State tax officers file appeals or applications; non filing pursuant to those limits does not prevent the officer from filing in other cases raising the same or similar legal issues, nor may a party contend that such non filing amounts to departmental acquiescence, and appellate bodies must consider the circumstances under which non filing occurred.</description>
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