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2025 Delaware Code
Title 30 - State Taxes
Chapter 3. DEPARTMENT OF FINANCE
Subchapter II. Tax Appeal Board
§ 324. Alternate attorney member.

Universal Citation:
30 DE Code § 324 (2025)
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§ 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 the attorney is disqualified from participating in a particular matter or matters coming before the Tax Appeal Board, or that the attorney 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 services.

(c) This section shall be applicable to any matters over which the Tax Appeal Board has jurisdiction, whether pending at or prior to September 15, 1970, or at any time subsequent thereto.

30 Del. C. 1953, § 324;  57 Del. Laws, c. 718, § 1;  70 Del. Laws, c. 186, § 1;  84 Del. Laws, c. 42, § 1; 
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