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Section 11. Section 18 of the same Act is hereby amended as - Court of Tax Appeals Act

Section 11. Section 18 of the same Act is hereby amended as of Court of Tax Appeals Act. Section 11. Section 18 of the same Act is hereby amended as follows: "Section 18. Appeal to the Court of Tax Appeals En Banc. - No civil proceedi

  • Subjects 9 Bar syllabus groups
  • Codals 48 Primary legal sources

Court of Tax Appeals Act

Section 11. Section 18 of the same Act is hereby amended as follows: "Section 18. Appeal to the Court of Tax Appeals En Banc. - No civil proceeding involving matters arising under the National Internal Revenue Code, the Tariff and Customs Code or the Local Government Code shall be maintained, except as herein provided, until and unless an appeal has been previously filed with the CTA and disposed of in accordance with the provisions of this Act.

"A party adversely affected by a resolution of a Division of the CTA on a motion for reconsideration or new trial, may file a petition for review with the CTA en banc."

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