Article 172 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Administration of Justice: Cantonal Tax Commission

**1. The Cantonal Tax Commission decides on objections against the decisions of the competent office and the municipal authorities.**

2. It is composed of the president and four additional members.

3. The Cantonal Tax Commission is elected by the governing council. When forming the commission, consideration should be given to the various regions and economic groups as far as possible.

4. The Cantonal Tax Commission has a quorum when at least three members are present.

5. The competent office manages the secretariat of the Tax Commission. It particularly prepares the objection decisions and submits proposals to the Cantonal Tax Commission.

← **Article 171 Tax Law, StG** Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Sovereignty Article 173 Tax Law, TL - Enforcement: Competent Authority →