This case has been cited 1 times or more.
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2004-09-22 |
AUSTRIA-MARTINEZ, J. |
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| Under the doctrine of primacy of administrative remedies, an error in the assessment must be administratively pursued to the exclusion of ordinary courts whose decisions would be void for lack of jurisdiction. But an appeal shall not suspend the collection of the tax assessed without prejudice to a later adjustment pending the outcome of the appeal.[17] | |||||