Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 321
Composition; appointment; term; qualifications
# (a)
The Tax Appeal Board shall consist of 5 members who shall be appointed by the Governor for terms of 3 years. The term of each member shall terminate at the end of said 3-year period, or until such member’s successor has been appointed and qualified. If any member of the Tax Appeal Board shall cease to serve for any reason prior to the end of the term, the Governor shall appoint a successor to serve for the remainder of the unexpired term. At least 1 member of the Board shall be a member of 1 of the major political parties, and at least 1 member of the Board shall be a member of the other major political party; provided, however, there shall be no more than a bare majority representation of 1 major political party over the other major political party. Any person not registered with a political party shall also be eligible for appointment as a member of the Board.
# (b)
At least 2 of the members of the Board shall be attorneys-at-law, 1 of whom shall be appointed chairperson by the Governor. The other attorney shall be vice-chairperson to act in the absence or disability of the chairperson. The remainder of the Board shall be composed of 1 accountant and 2 members of the general public.
Amendment history
57 Del. Laws, c. 718, § 1; 60 Del. Laws, c. 173, § 1; 70 Del. Laws, c. 186, § 1
Source: view the official text
In this title (40 sections)
- 30-20D-106 · Issuance of tentative and final tax credit certificates
- 30-20D-107 · Required reports
- 30-20D-108 · Revocation of tax credits
- 30-20D-109 · Data privacy
- 30-20D-110 · Angel Investor Job Creation and Innovation Act…
- 30-20E-101 · Declaration of purpose
- 30-20E-102 · Definitions
- 30-20E-103 · Tax credit for expenses associated with human organ or…
- 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
- 30-101 · Definitions
- 30-102 · Limitation upon tax levy; personal property
- 30-103 · Bonds of City of Wilmington exempt
- 30-104 · Reciprocal collection of taxes; recognition of laws of other…
- 30-105 · Sunset repeal of tax preferences [Repealed]
- 30-301 · General powers of Department
- 30-302 · Preparation of blanks and forms
- 30-303 · Payment of receipts
- 30-304 · Expenses of Department personnel
- 30-305 · Notice by Division of Accounting of payments to business…
- 30-306 · Taxpayer identification number
- 30-321 · Composition; appointment; term; qualifications
- 30-322 · Salary
- 30-323 · Secretary; quorum
- 30-324 · Alternate attorney member
- 30-325 · Annual report; rules
- 30-326 · Facilities and services
- 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
- 30-328 · Reimbursement of expenses
- 30-329 · Hearings and appeals
- 30-330 · Subpoenas and attendance of witnesses
- 30-331 · Appeals from Tax Appeal Board decisions
- 30-332 · Frivolous or dilatory proceedings
- 30-333 · Removal of tax appeals to the Superior Court
- 30-334 · Admission to practice before the Tax Appeal Board
- 30-341 · Bond [Repealed]
- 30-351 · Preservation of returns and destruction of records
- 30-352 · Accounts receivable
- 30-353 · Record of decisions, rules and rulings of Department
- 30-354 · Rules, regulations and enforcement
- 30-355 · Tax return forms