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Delaware · Through 2026-08-10 (85 Del. Laws, c. 421, 424) · Newer source version available

30 Del. C. § 323: Secretary; quorum.

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Where this section sits in the code
  1. Title 30. State Taxes
  2. General Provisions; State Tax Agencies; Procedure and Enforcement
  3. CHAPTER 3. Department of Finance
  4. 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

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