IV. Filing of All Documents – Continued

The date of the United States postmark stamped on the cover in which such document is mailed shall be deemed the date of delivery of such document. The Board’s secretary shall conspicuously note on each document received by the Board (a) the postmark stamped on the cover of each document mailed to the Board; or (b) the date received if such document is personally delivered or the postmark on the cover of the document is illegible. In the absence of such notation, a document will be deemed to have been timely filed. Where a postmark is illegible, the secretary of the Board shall attach the cover in which the document was received to such document.

4b.   A document mailed to the Board will be deemed to be timely filed if the postmark stamped on the cover in which such document is mailed is dated on or before the required date of filing. When the last day for filing any document falls on a Saturday, Sunday, or legal holiday in the State of Delaware, a document will be deemed timely filed if the document is personally delivered (or the postmark stamped on the cover in which such document is mailed is dated) on or before the next succeeding day that is not a Saturday, Sunday, or legal holiday in the State of Delaware. Documents filed by mail are sent at the risk of the sender and will not be deemed to be received by the Board if not actually delivered; provided, however, that any document sent by United States registered or certified mail, postage prepaid and properly addressed, shall be prima facie evidence that such document was delivered to the Board on the date on which such document was sent by registered or certified mail.

V. Proper Parties

5.  The proceeding shall be brought by and in the name of the person against whom the Director of Revenue determined the deficiency (or liability as the case may be) or whose petitioner for refund has been denied by the Director, or by and in full descriptive name of the fiduciary legally entitled to institute a proceeding on behalf of such person.

In the event of a variance in the name set forth in the notice of deficiency or liability, or notice of denial by the Director of Revenue of an application for a refund and the correct name, a statement of the reason for such variance shall be set forth in the petition.

VI. Initiation of a Proceeding – Pleading

6a.  An appeal from the Director of Revenue shall be initiated by filing a petition with the secretary of the Board.

6b.  Failure of a petitioner to comply with this rule or with Rule III shall be grounds for dismissal of the proceeding for failure properly to prosecute.

6c.  Form of Petition:

1. The petition shall be substantially in accordance with Form A shown in the appendix.
2. It shall be complete in itself so as fully to state the issues.
3. The petition shall contain:
   1. A caption.
   2. Proper allegations showing jurisdiction of the Board.
   3. A statement of the amount of the deficiency of liability determined by the Director of Revenue or the amount of refund which petitioner has claimed and which claim has been denied by the Director of Revenue, the nature of the tax, the taxable period involved and the amount thereof in controversy.