30 Del. C. § 323: Secretary; quorum.
Where this section sits in the code
- Title 30. State Taxes
- General Provisions; State Tax Agencies; Procedure and Enforcement
- CHAPTER 3. Department of Finance
- Subchapter II. Tax Appeal Board
(a) The Tax Appeal Board shall appoint a secretary who need not be a member of the Tax Appeal Board. The secretary shall maintain a record of all proceedings before the Tax Appeal Board.
(b) A quorum for the transaction of business of the Tax Appeal Board shall be any 3 members, one of whom shall be an attorney.
Collected 2026-09-05T23:02:35Z. Source file · JSON