Article 205 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Requirements

1. Against the objection decision, the parties entitled to object and the tax authorities may file a written administrative court appeal with the Superior Court within 30 days of delivery. The appeal must be submitted in duplicate. Article 199, paragraph 3 remains reserved.

2. The administrative court appeal must contain a request and a statement of reasons. The necessary evidence must be enclosed with the appeal or specified precisely. If the appeal does not meet these requirements, the appealing party will be given a deadline of ten days to correct it, with the threat of non-acceptance.

3. With the administrative court appeal, all defects of the contested decision and the preceding procedure can be claimed.

4. Article 200 applies accordingly.

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