Appeal to Appellate Tribunal requires prescribed filing and payment conditions, with payment staying recovery pending adjudication.

Appeals to the Appellate Tribunal against orders under the appellate and revisional provisions must meet prescribed filing, verification and fee requirements; the Tribunal may refuse appeals below a monetary threshold and may condone delay for sufficient cause. Pre-appeal payment conditions require payment of admitted amounts and an additional portion of disputed tax, and payment operates to stay recovery of the balance. The Commissioner may refer orders for appellate determination and respondents may file verified cross-objections which are treated as appeals.

---

---

---