Art. 7 Act implementing the Federal Act on Military Service Exemption Tax (LALTEO) - Remedies

1. Assessment decisions and decisions regarding exemption from replacement tax can be challenged within 30 days of notification by submitting a written objection to the section.

2. Objection decisions and decisions on the waiver of the replacement tax can be challenged within 30 days of notification by filing an appeal with the Tax Law Division of the Cantonal Court.

3. Decisions of the Tax Law Division of the Cantonal Court can be challenged within 30 days of notification before the Federal Court.

4. The revision of a final and binding decision is governed by federal law.

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