Delaware § 331 Appeals from Tax Appeal Board decisions

Delaware Statutes

§ 331 — Appeals from Tax Appeal Board decisions

Delaware § 331

JurisdictionDelaware

Title30

PartGeneral Provisions; State Tax Agencies; Procedure and Enforcement

Ch. 3DEPARTMENT OF FINANCE

Subch.Tax Appeal Board

This text of Delaware § 331 (Appeals from Tax Appeal Board decisions) 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, § 331 (2026).

Text

(a)From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shall be received or entertained in the Superior Court unless notice of appeal is duly filed in the office of the Prothonotary thereof within 30 days after the date of the order entered upon such decision. The Tax Appeal Board may, upon good cause shown, extend the foregoing time (1) for an additional 30 days or (2) until disposition of any motion for a rehearing or to revise its decision.

(b)Whenever, at any time prior to the Board’s issuance of a final order, the parties (including the Director of Revenue) to any appeal so stipulate, the Board’s order shall not

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(a) From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State in the county in which the hearing has been held; provided, however, that no appeal from such decision shall be received or entertained in the Superior Court unless notice of appeal is duly filed in the office of the Prothonotary thereof within 30 days after the date of the order entered upon such decision. The Tax Appeal Board may, upon good cause shown, extend the foregoing time (1) for an additional 30 days or (2) until disposition of any motion for a rehearing or to revise its decision.

(b) Whenever, at any time prior to the Board’s issuance of a final order, the parties (including the Director of Revenue) to any appeal so stipulate, the Board’s order shall not be subject to appeal to the Superior Court, notwithstanding subsection (a) of this section.