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Delaware Code (Titles 8, 9, 25, 30)

30 Del. C. § 324

Alternate attorney member

Official textdelcode.delaware.gov

# (a)

Whenever a request in writing shall be addressed to the Governor by any attorney member of the Tax Appeal Board stating that the attorney is disqualified from participating in a particular matter or matters coming before the Tax Appeal Board, or that the attorney is unable because of illness, disability or other good reason to take part in such matter or matters, the Governor shall designate an attorney-at-law as a special attorney member of the Tax Appeal Board for such matter or matters only and such designee shall be deemed to be an attorney member of the Tax Appeal Board for all purposes concerning such matter or matters.

# (b)

Any attorney so designated who renders service as such special member of the Tax Appeal Board shall be paid at the rate of $100 per diem for services.

# (c)

This section shall be applicable to any matters over which the Tax Appeal Board has jurisdiction, whether pending at or prior to September 15, 1970, or at any time subsequent thereto.

Amendment history

57 Del. Laws, c. 718, § 1; 70 Del. Laws, c. 186, § 1; 84 Del. Laws, c. 42, § 1

Source: view the official text

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In this title (40 sections)
  1. 30-20D-109 · Data privacy
  2. 30-20D-110 · Angel Investor Job Creation and Innovation Act…
  3. 30-20E-101 · Declaration of purpose
  4. 30-20E-102 · Definitions
  5. 30-20E-103 · Tax credit for expenses associated with human organ or…
  6. 30-20E-104 · Tax credit for wages paid by qualified employer [Effective…
  7. 30-101 · Definitions
  8. 30-102 · Limitation upon tax levy; personal property
  9. 30-103 · Bonds of City of Wilmington exempt
  10. 30-104 · Reciprocal collection of taxes; recognition of laws of other…
  11. 30-105 · Sunset repeal of tax preferences [Repealed]
  12. 30-301 · General powers of Department
  13. 30-302 · Preparation of blanks and forms
  14. 30-303 · Payment of receipts
  15. 30-304 · Expenses of Department personnel
  16. 30-305 · Notice by Division of Accounting of payments to business…
  17. 30-306 · Taxpayer identification number
  18. 30-321 · Composition; appointment; term; qualifications
  19. 30-322 · Salary
  20. 30-323 · Secretary; quorum
  21. 30-324 · Alternate attorney member
  22. 30-325 · Annual report; rules
  23. 30-326 · Facilities and services
  24. 30-327 · Record of decisions; rules and rulings of the Tax Appeal Board
  25. 30-328 · Reimbursement of expenses
  26. 30-329 · Hearings and appeals
  27. 30-330 · Subpoenas and attendance of witnesses
  28. 30-331 · Appeals from Tax Appeal Board decisions
  29. 30-332 · Frivolous or dilatory proceedings
  30. 30-333 · Removal of tax appeals to the Superior Court
  31. 30-334 · Admission to practice before the Tax Appeal Board
  32. 30-341 · Bond [Repealed]
  33. 30-351 · Preservation of returns and destruction of records
  34. 30-352 · Accounts receivable
  35. 30-353 · Record of decisions, rules and rulings of Department
  36. 30-354 · Rules, regulations and enforcement
  37. 30-355 · Tax return forms
  38. 30-356 · Mailing tax return forms
  39. 30-357 · Reports to Governor and General Assembly
  40. 30-358 · Bonds of Department employees [Repealed]
Full table of contents →