XVII. Evidence and the Submission of Evidence

17a.  The proceedings of the Board on hearings will be conducted in accordancewith the rules of evidence applicable in the Superior Court ofthe State of Delaware.

17b.  The parties by stipulation in writing filed with the Board presented at the hearing may agree upon any facts involved in the proceeding. Stipulations filed need not be formally offered to be considered in evidence. Both parties shall endeavor to stipulate evidence to the fullest extent to which either complete or qualified agreement can be reached. If all evidence lending itself to stipulation, for example, entries or summaries from books of account and other records has not been stipulated at the time the notice of the date of the hearing is mailed, then the party desiring to introduce such evidence shall confer with the opposing party or his counsel promptly after the receipt of the hearing notice in an effort to stipulate such facts. Any objection to the relevance of the particular part or all of the stipulation should be noted in the stipulation but the Board will give consideration to any objection to irrelevancy of stipulated facts made at the hearing. The Board may set aside a stipulation where justice requires but may refuse to receive evidence tending to qualify, change, or contradict any fact properly introduced into the record of stipulation.

17c.  Testimony taken by deposition or written interrogatories will not be considered until offered and received in evidence.

17d.  Documentary evidence. 1. When books, records, papers or documents have been received in evidence, a copy thereof or so much thereof as may be material or relevant may, in the discretion of the Board be substituted therefor. 2. After the decision of the Board in any proceeding has become final, the Board may, on motion, permit the withdrawal by the party entitled thereto of original exhibits, or the Board may, on its own motion make such other disposition thereof as it deems advisable.

XVIII. Burden of Proof

18.  In any proceeding before the Tax Appeal Board the burden of proof shall be on the taxpayer, except that the burden of proof with respect to whether the taxpayer has been guilty of fraud, or whether the petitioner is liable as the transferee of property of a taxpayer shall be on the Director.

XIX. Orders and Decisions

19a.  The Tax Appeal Board shall enter an Order upon each decision or determination disposing of any case or matter. If the Board so specifies therein, its signed letter or opinion indicating a decision or determination shall constitute its Order; but such opinion, decision or determination may be rendered orally to the stenographic reporter, and if so specified by the Board, shall be deemed its Order.

19b.  If the Board shall render a decision or determination or opinion as above provided in paragraph (a) but does not specify it as an Order, no later than ten days thereafter a written Order disposing of the matter shall be entered by the Board upon notice as hereinafter provided.

19c.  For all purposes the effective date of an Order of the Board shall be: 1. If written, the date of Order which the document contains.  2. If oral (and deemed an Order under 19a above), the Order date specified by the Board, which may be the same date rendered if the Board is satisfied that all interested parties affected thereby or their authorized representatives are either present at the hearing at which rendered, or had due notice of the hearing.