Appeal to Appellate Tribunal requires prescribed pre-deposit and timely filing; cross-objections and chief commissioner referrals allowed. Appeals to the Appellate Tribunal are subject to prescribed filing time limits, form, verification and fees; the Tribunal may refuse low-value appeals. The Chief Commissioner can refer matters to the Tribunal for determination. A pre-deposit requirement mandates payment of the admitted portion of tax and a specified portion of the disputed tax before filing an appeal, and recovery of the balance is stayed pending appeal. The Tribunal may condone delay for sufficient cause and ancillary applications require prescribed fees.