Art. 162 Tax Law (TL)

1 The Cantonal Appeals Commission invites the Tax Office to state its position and to produce the official file.

2 It establishes the facts ex officio and takes the necessary investigatory measures.

3 All means of evidence provided for in the Code of Administrative Procedure are admissible, with the exception of supplementary affirmation.

4 Furthermore, the Cantonal Appeals Commission has the same powers as the Tax Office in the taxation and appeal procedures.

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