Right of appeal to Appellate Tribunal requires payment of admitted tax and partial deposit; recovery stays pending appeal. Appeals to the Appellate Tribunal must be filed in the prescribed form and time, with prescribed fees; the Tribunal may refuse low value appeals and may admit delayed appeals or cross objections for sufficient cause. The Commissioner may call for records and direct officers to apply to the Tribunal, with such applications treated as appeals. An appellant must pay the admitted portion of tax and a required deposit of the remaining tax in dispute; such payment stays recovery proceedings for the balance until the appeal is disposed.