Appeals to Appellate Tribunal require payment of admitted tax and a prescribed deposit, with recovery stayed during appeal.

Appeals to the Appellate Tribunal must be filed in prescribed form and time with prescribed fees; the Tribunal may refuse appeals below a monetary threshold and may admit delayed appeals or cross-objections for sufficient cause. The Commissioner may call for records and direct applications to the Tribunal, which are treated as appeals. A statutory pre-deposit requirement mandates payment of admitted amounts in full and a prescribed deposit of the remaining disputed tax before appeal; such payment stays recovery of the balance until the appeal is disposed.

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