Delaware Code Title 30. State Taxes § 327. Record of decisions;  rules and rulings of the Tax Appeal Board

The Secretary of Finance shall maintain at the main office of the Department of Finance, and open to the inspection of the public, all decisions, rules and rulings of the Tax Appeal Board.  These records shall be deemed published as required by this title.  The record for good cause shown may be sealed by the Tax Appeal Board so as not to disclose the identity of the taxable.