Delaware Statutes

§ 327 — Record of decisions; rules and rulings of the Tax Appeal Board

Delaware § 327
JurisdictionDelaware
Title30
PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement
Ch. 3DEPARTMENT OF FINANCE
Subch.Tax Appeal Board

This text of Delaware § 327 (Record of decisions; rules and rulings of the Tax Appeal Board) is published on Counsel Stack Legal Research, covering Delaware primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Del. Code tit. 30, § 327 (2026).

Text

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.

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Legislative History

30 Del. C. 1953, § 327; 57 Del. Laws, c. 718, § 1 ; 69 Del. Laws, c. 64, § 115

Nearby Sections

9
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Bluebook (online)
Delaware § 327, Counsel Stack Legal Research, https://law.counselstack.com/statute/de/30/327.