Department of

Rules of the State Tax Appeal Board (1)

I. Business Hours Time

1a.  The office of the secretary of the Board at Wilmington shall be open during the usual business hours of all days except Saturdays, Sundays, and legal holidays, for purpose of receiving petitioners, pleadings, motions and the like.


1b.  Business hours are defined as those hours of each business day during which the offices of the Secretary of Finance are open. They are 8 :00 A.M. until 4:30 P.M. Eastern Time. Papers filed after 4:30 P.M. will be received on the next business day and will be so marked.


II. Admission to Practice Before the Tax Appeal Board

2.  Thirty Del. C. section 334 governs the admission of individuals to practice before the Tax Appeal Board. A copy of section 334 is attached to these rules as Exhibit A.


III. Form and Style of Papers

3a.  All papers filed with the Board shall be typewritten and shall have a caption, and a signature and copies as specified below.


3b.   Typewritten papers shall be typed on only one side of plain white paper. Pleadings, motions, orders and other similar papers shall be on paper 8 1/2″ wide by 11″ long.


3c.   The proper caption omitting only prefixes and titles shall be placed in full upon the first paper filed. The full given name and sur-name of each individual petitioner shall be set forth in the caption. The name of the estate, trust or other person for whom he acts shall be given first by each petitioner who is a fiduciary, followed then by his own name and title.


3d.   The signature of the petitioner or of his authorized representative shall be subscribed in writing to the original of all pleadings, motions and briefs, and shall be an individual and not a firm name except that the signature of the petitioner corporation shall be the name of the corporation by one of its active officers. The name and mailing address of the petitioner or counsel actually signing shall be typed or printed immediately beneath the written signature.


3e.   Except when otherwise ordered by the Board, an original and six confirmed copies of every pleading, motion, or other application to the Board shall be filed. Papers to be filed in more than one proceeding (as a motion to consolidate,or in proceedings already consolidated)shall include one additional copy of each such additional proceeding. This rule shall not be construed to apply to exhibits, documents and papers offered a evidence.


3f.   All copies shall be clear and legible but they may be on any weight paper.


IV. Filing of All Documents

4a.   For all documents to be filed with the Board, the documents must be filed either by depositing such documents in the United States mail, postage prepaid and properly addressed, or by personal delivery in the office of the secretary of the Board during business hours; provided the Board in its discretion, may permit documents pertaining to a proceeding then before it to be filed at the hearing.







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