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3.2211 StGLFLT CH-UR

Article 203 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Decision

**Procedural Law - Assessment in Ordinary Proceedings - Objection**
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Article 203 Tax Law, TL · Decision

1. The cantonal tax commission decides on the objection based on the investigation. It can reassess all tax factors and, after hearing the taxpayer, can also amend the assessment to the taxpayer's detriment.

2. The decision is briefly justified and delivered to the parties. If the objection is upheld, a justification may be omitted.

3. The cantonal tax commission decides on the consequences of costs and compensation.

← Article 202 Tax Law, TL - Preliminary Proceedings Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Tax Sovereignty Article 204 Tax Law, TL - Right to Be Heard →

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