Delaware Code Title 29. State Government § 8306. Tax Appeal Board

(a) The State Tax Board, created by subchapter II of Chapter 3 of Title 30 hereby renamed the Tax Appeal Board, is continued.

(b) Except as otherwise provided in § 8305(4) of this title, the Tax Appeal Board is vested with the membership, remuneration, organization, meetings, powers, duties and functions heretofore vested in the State Tax Board by law, including the power to hear complaints and appeals from the decisions or rulings of the Director of Revenue as the same heretofore existed in respect to decisions or rulings of the State Tax Commissioner pursuant to subchapter II of Chapter 3 of Title 30.  The right of appeal from determinations of the State Tax Board heretofore existing pursuant to subchapter II of Chapter 3 of Title 30 is hereby continued respecting appeals from determinations of the Tax Appeal Board.