The time and manner of commencing an appeal from a decision of the Court of Tax Review is determined by the statute under which the appeal is taken. E.g., 68 O.S. § 2881(D); 68 O.S. § 2883(D), § 3027 and § 3028. Time for commencing the appeal may not be extended. The Supreme Court Clerk serves as Clerk of the Court of Tax Review. 68 O.S. § 3024(A). A petition in error will be deemed filed on date of mailing when mailed in accordance with Rule 1.4(c). See Rule 1.4(c) and (e), Rule 1.77(d).