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    <title>Appeals to Appellate Tribunal.</title>
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    <description>An aggrieved person may appeal to the Appellate Tribunal within the prescribed period; the Tribunal may refuse appeals below a monetary threshold. The Commissioner can call records and direct an officer to apply to the Tribunal, and such applications are treated as appeals. Respondents may file verified cross-objections; the Tribunal may condone delay. Appeals must meet prescribed form, verification and fee rules. No appeal is maintainable unless the appellant pays the admitted amount in full and a prescribed portion of the remaining tax, and such payment stays recovery of the balance until appeal disposal.</description>
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      <description>An aggrieved person may appeal to the Appellate Tribunal within the prescribed period; the Tribunal may refuse appeals below a monetary threshold. The Commissioner can call records and direct an officer to apply to the Tribunal, and such applications are treated as appeals. Respondents may file verified cross-objections; the Tribunal may condone delay. Appeals must meet prescribed form, verification and fee rules. No appeal is maintainable unless the appellant pays the admitted amount in full and a prescribed portion of the remaining tax, and such payment stays recovery of the balance until appeal disposal.</description>
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