Article 210 Act on Direct Taxes in the Canton of Uri (Tax Act, StG) (Steuergesetz, StG) - Revision: Grounds

1. A legally binding order or decision can be revised in favor of the taxable person upon request or ex officio

a) when significant facts or decisive evidence are discovered

b) when the adjudicating authority has disregarded significant facts or decisive evidence known to them or which they should have known, or has otherwise violated essential procedural principles

c) when a crime or offense has influenced the order or decision

2. Revision is excluded if the applicant asserts as a ground for revision something they could have claimed in the regular procedure with reasonable diligence.

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