Article 182 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Access to Files

1. Taxable persons are entitled to inspect the files submitted or signed by them. Married couples jointly assessed have a mutual right to inspect each other's files.

2. The remaining files are open to inspection by the taxable person, provided that the determination of the facts has been concluded and unless public or private interests oppose such inspection.

3. If a taxable person is denied access to a document, it may only be used to their detriment if the assessment authority has informed them of the essential content of the document orally or in writing and has also given them the opportunity to express their views and present counter-evidence.

4. Upon the request of the taxable person, the assessment authority shall confirm the denial of file inspection by an order, which can be challenged by an administrative court appeal within 30 days.

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