Delaware Code (Titles 8, 9, 25, 30)
30 Del. C. § 327
Record of decisions; rules and rulings of the Tax Appeal Board
Official textdelcode.delaware.gov
The Secretary of Finance shall maintain at the main office of the Department of Finance, and open to the inspection of the public, all decisions, rules and rulings of the Tax Appeal Board. These records shall be deemed published as required by this title. The record for good cause shown may be sealed by the Tax Appeal Board so as not to disclose the identity of the taxable.
Amendment history
57 Del. Laws, c. 718, § 1; 69 Del. Laws, c. 64, § 115
Source: view the official text
In this title (40 sections)
- 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- 30-105 · Sunset repeal of tax preferences [Repealed]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- 30-341 · Bond [Repealed]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
- 30-356 · Mailing tax return forms
- 30-357 · Reports to Governor and General Assembly
- 30-358 · Bonds of Department employees [Repealed]
- 30-359 · Publication of tax information
- 30-360 · List of income tax taxables [Repealed]
- 30-361 · Enforcement of penalties