<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="13-529" title_number="13" title_name="Procedure" subtitle_number="5" subtitle_name="Appeals and Judicial Procedures Generally">
  <level label="a">
    <text>In each appeal, the Tax Court shall issue a written order that sets forth its decision.</text>
  </level>
  <level label="b">
    <text>Each order of the Tax Court shall be filed with its clerk.</text>
  </level>
  <level label="c">
    <text>The clerk of the Tax Court shall certify the order in an appeal and mail a copy of the certified order to:</text>
    <level label="1">
      <text>each party to the appeal; and</text>
    </level>
    <level label="2">
      <text>the tax determining agency from which the appeal is taken.</text>
    </level>
  </level>
</section>
