Appeals to Appellate Tribunal require prescribed pre deposit and timelines; commissioner may refer orders for tribunal determination. A person aggrieved by specified orders may appeal to the Appellate Tribunal within the prescribed time; the Tribunal may decline appeals below a monetary threshold. The Commissioner may call records and direct applications to the Tribunal which are to be treated as appeals. Respondents may file verified cross objections on notice; the Tribunal may condone delays for sufficient cause. Appeals and related applications must comply with prescribed form, verification and fees. No appeal is maintainable unless the appellant pays in full the admitted portion of tax, interest, fine, fee or penalty and deposits a prescribed portion of the remaining tax in dispute; recovery of the balance is stayed after such payment.