Right to appeal to Appellate Tribunal requires payment of admitted tax and a portion of disputed tax, staying recovery.

Appeals to the Appellate Tribunal lie against orders under sections 107 or 108 and must follow prescribed form, verification and fee requirements. The Tribunal may refuse appeals below a specified monetary threshold and may extend filing periods for sufficient cause. The Commissioner may direct applications to the Tribunal by subordinate officers after examining records. An appeal is not maintainable unless the appellant pays in full the amounts admitted and a further portion of the disputed tax; once paid, recovery of the balance is stayed until the appeal is disposed.

---

---

---