CHAPTER 718

AN ACT TO AMEND TITLE 30, DELAWARE CODE RELATING TO STATE TAX BOARD AND STATE TAX COMMISSIONER AND TITLE 12, DELAWARE CODE, AS RELATED TO STATE TAX BOARD.

Be it enacted by the General Assembly of the State of Delaware:

Section 1. Sections 321, 322, 323, 323A, 324, 325, 326, 327 and 328, Subchapter II, Chapter 3, Title 30, Delaware Code, are hereby repealed and the following new Subchapter II, Chapter 3, Title 30, is enacted in lieu thereof:

SUBCHAPTER II. TAX APPEAL BOARD

§ 321. Composition; appointment; term and qualifications

The Tax Appeal Board shall consist of five members who shall be appointed by the Governor for terms of three years. In order to stagger the terms of members of the Tax Appeal Board, one member shall serve for an initial term of one year; two members shall serve for an initial term of two years, and the other two members shall serve for an initial term of three years. As the initial terms terminate, subsequent members shall be appointed for terms of three years or until their successors shall have been appointed and qualified. If any member of the Tax Appeal Board shall cease to serve for any reason prior to the end of his term, the Governor shall appoint a successor to serve for the remainder of the unexpired term. At least two of the members shall be attorneys at law, one of whom shall be appointed Chairman by the Governor. At least one member of the Board shall be affiliated with one of the major political parties, and at least one member shall be affiliated with the other major political party; provided, however, there shall be no more than a bare majority representation of one major political party over the other major political party. Any person who declines to announce his political affiliation shall also be eligible for appointment as a member of the Board.

§ 322. Salary

Each member of the Tax Appeal Board shall be paid a salary at the rate of $2,500 per year. The Chairman shall be paid an additional $500 per year.

§ 323. Secretary; quorum

(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 three members, one of whom shall be an attorney.

§ 324. Alternate attorney member

(a) Whenever a request in writing shall be addressed to the Governor by any attorney member of the Tax Appeal Board stating that he has disqualified himself from participating in a particular matter or matters coming before the Tax Appeal Board or that he is unable because of illness, disability, or other good reason to take part in such matter or matters, the Governor shall designate an attorney at law as a special attorney member of the Tax Appeal Board for such matter or matters only, and such designee shall be deemed to be an attorney member of the Tax Appeal Board for all purposes concerning such matter or matters.

(b) Any attorney so designated who renders service as such special member of the Tax Appeal Board shall be paid at the rate of $100 per diem for his services.

(c) The provisions of this section shall be applicable to any matter or matters over which the Tax Appeal Board has jurisdiction, whether pending at or prior to the effective date of this section or at any time subsequent thereto.

§ 325. Tax Appeal Board rules

The Tax Appeal Board may by proper rules prescribe the procedures to be followed in hearings and appeals before it.

§ 326. Facilities and services

The State Tax Commissioner shall provide office space, supplies, services and such other assistance as the Tax Appeal Board may require.

§ 0. Record of decisions; rules and rulings of the Tax Appeal Board

The State Tax Commissioner shall maintain at the main office of the State Tax Department 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.

§ 1. Reimbursement of expenses

Members of the Tax Appeal Board shall be entitled to receive their actual and necessary expenses while engaged in the performance of their duties.

§ 2. Hearings and appeals

The Tax Appeal Board shall hear all appeals from the decisions or rulings of the State Tax Commissioner, and affirm, modify or reverse such decisions or rulings.

§ 3. Subpoenas and attendance of witnesses

The Tax Appeal Board for the purpose of its hearings may issue subpoenas, compel the attendance of witnesses, administer oaths, take testimony and compel the production of pertinent books, payrolls, accounts, papers, records and documents, and in case any person summoned to testify or to produce any relevant or material evidence refuses, without reasonable cause, the Tax Appeal Board may certify the fact of any such refusal to the Superior Court of the county in which such hearing is held and such Superior Court may proceed against the person so refusing for contempt and may punish such person, if found guilty, in such manner as persons are punished for contempt of court.

§ 331. Appeals from Tax Appeal Board decisions

From any decision of the Tax Appeal Board, the taxable shall have the right of appeal to the Superior Court of the State of Delaware 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.

Section 2. Section 301, Subchapter 1, Chapter 3, Title 30, Delaware Code, is amended by striking the words "the State Tax Board,".

Section 3. Section 305, Subchapter 1, Chapter 3, Title 30, Delaware Code, is amended by striking the words "State Tax Board", and inserting in lieu thereof the words "State Tax Commissioner".

Section 4. Section 342, Subchapter III, Chapter 3, Title 30, Delaware Code, is repealed.

Section 5. Section 351, Subchapter IV, Chapter 3, Title 30, Delaware Code, is amended by striking the words "in the Tax Board by any other law" and inserting in lieu thereof the word "otherwise".

Section 6. Section 358, Subchapter IV, Chapter 3, Title 30, Delaware Code, is repealed.

Section 7. Section 359, Subchapter IV, Chapter 3, Title 30, Delaware Code, is repealed.

Section 8. Section 1171 (d), Subchapter V, Chapter 11, Title 30, Delaware Code, is amended by striking the words "The Tax Board" and inserting in lieu thereof "The Tax Commissioner" and by striking the words "in the minutes of the Board".

Section 9. Section 1182 (c), Subchapter VI, Chapter 11, Title 30, Delaware Code, is amended by striking the reference "Section 328", and inserting in lieu thereof "Section 329".

Section 10. Section 1183, Subchapter. VI, Chapter 11, Title 30, Delaware Code, is amended by striking paragraph (d) in its entirety.

Section 11. Section 1187 (0, Subchapter VI, Chapter 11, Title 30, Delaware Code, is amended by striking the sentence "The Tax Board may in its discretion allow further time for filing of a return in such cases."

Section 12. Section 1333 (b), Subchapter II, Chapter 13, Title 30, Delaware Code, is amended by striking paragraph (b) in its entirety and inserting in lieu thereof a new paragraph (b) to read as follows:

(b) Hearings before the Tax Appeal Board shall be in accordance with Section 329 of this title. If the decision of the Tax Appeal Board is unsatisfactory to the complainant or the Tax Commissioner, such complainant or the Tax Commissioner may, within 30 days after notice of the decision, appeal to the Superior Court from the determination of the Tax Appeal Board as to the amount of taxes to be paid under the provisions of this chapter.

Section 13. Section 1343, Subchapter III, Chapter 13, Title 30, Delaware Code, is amended by striking the words "The Tax Board", and inserting in lieu thereof the words "The Tax Commissioner", and by striking the words "in the minutes of the Tax Board".

Section 14. Section 1704 (1), Chapter 17, Title 30, Delaware Code, is amended by striking the words "with the approval of the Tax Board".

Section 15. Section 1908 (b), Chapter 19, Title 30, Delaware Code, is amended by striking the reference to "Section 328", and inserting in lieu thereof "Section 331".

Section 16. Section 1912 (c), Chapter 19, Title 30, Delaware Code, is amended by striking the reference to "Section 328", and inserting in lieu thereof "Section 331".

Section 17. Section 5323, Subchapter III, Chapter 53, Title 30, Delaware Code, is amended by striking the reference to "Section 326", and inserting in lieu thereof "Section 329".

Section 18. Section 1146 (b), Article 2, Subchapter II, Chapter 11, Title 12, Delaware Code, is amended by striking the references to "Section 326 (a) and (b)", and inserting in lieu thereof "Section 829", and by striking the reference to "Section 326 (c)", and inserting in lieu thereof "Section 330".

Section 19. Section 1189, Subchapter 111, Chapter 11, Title 12, Delaware Code, is amended by striking the references to "Section 326 (a) and (b)", and inserting in lieu thereof "Section 329", and by striking the reference to "Section 326" and inserting in lieu thereof "Section 330".

Section 20. This Act shall become effective 60 days after signature by the Governor.

Approved July 17, 1970.