Obayemi, O. K. O. “TAX APPEAL PROCEDURE IN NIGERIA: REQUIREMENT FOR PAYMENT OF SECURITY DEPOSIT PRIOR TO FILING AN APPEAL AGAINST ADVERSE TAX ASSESSMENTS AND ADVERSE TAX RULINGS”. UCC Law Journal, vol. 3, no. 1, July 2023, pp. 152-81, https://journal.ucc.edu.gh/index.php/ucclj/article/view/1254.