The Department is conducting public hearings to gather input on specific regulations on April 14th and April 15th in New Castle, Sussex, and Kent County. More Info

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Rules of the State Tax Appeal Board


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Table of Contents

I. Business Hours – Time
II. Admission to Practice Before the Tax Appeal Board
III. Form & Style of Papers
IV. Filing of All Documents
V. Proper Parties
VI. Initiation of a Proceeding – Pleading
VII. Motion
VIII. Extension of Time
IX. Service
X. Substitution of Parties Change of Names
XI. Counsel Appearance, Withdrawal, Substitution, Change of Address
XII. Briefs
XIII. Subpoenas
XIV. Discovery
XV. Pre-Trial Procedure
XVI. Hearings, Attendance, Continuances
XVII. Evidence and the Submission of Evidence
XVIII. Burden of Proof
XIX. Orders and Decisions
XX. Computation of Amount
XXI. Rehearing and Rearguments
XXII. Computation of Time
XXIII. Procedure in Small Cases
XXIV. Cases Not Provided For
XXV. Call of the Board’s Docket

 

Forms

NOTE: These forms are in Adobe Acrobat PFD format.

Form A-1 Petition – Individual Deficiency

Form A-2 Petition – Husband and Wife Joint Return Deficiency

Form A-3 Petition – Individual Claim for Refund

Form A-4 Petition – Corporation Deficiency

Form A-5 Petition – Unclaimed Property

Form B – Stipulation of Agreed Facts

Form C-1 – Power of Attorney Individual

Form C-2 – Power of Attorney Trust

Form C-3 – Power of Attorney Estate

Form C-4 – Power of Attorney Corporation


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