Tax payable despite appeal: assessed tax must be paid in accordance with the assessment even during reference or appeal proceedings. The assessed tax remains due and must be paid in accordance with the assessment notwithstanding any reference to a higher court or pending appeal, so ... Summary
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Tax payable despite appeal: assessed tax must be paid in accordance with the assessment even during reference or appeal proceedings.
The assessed tax remains due and must be paid in accordance with the assessment notwithstanding any reference to a higher court or pending appeal, so initiation of appellate or reference proceedings does not suspend the obligation to discharge the tax assessed.
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