Delaware Code Title 30 Sec. 327 – Record of decisions; rules and rulings of the Tax Appeal Board
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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.
30 Del. C. 1953, § ?327; 57 Del. Laws, c. 718, § ?1; 69 Del. Laws, c. 64, § ?115;
Terms Used In Delaware Code Title 30 Sec. 327
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the Department of Finance. See Delaware Code Title 30 Sec. 101
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101