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.
Structure Delaware Code
Chapter 3. DEPARTMENT OF FINANCE
Subchapter II. Tax Appeal Board
§ 321. Composition; appointment; term; qualifications.
§ 324. Alternate attorney member.
§ 326. Facilities and services.
§ 327. Record of decisions; rules and rulings of the Tax Appeal Board.
§ 328. Reimbursement of expenses.
§ 330. Subpoenas and attendance of witnesses.
§ 331. Appeals from Tax Appeal Board decisions.
§ 332. Frivolous or dilatory proceedings.