# 29 Del. C. § 8306: § Â 8306. Tax Appeal Board

> Delaware · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8306

## Section

- **Citation:** 29 Del. C. § 8306
- **Heading:** § Â 8306. Tax Appeal Board
- **Jurisdiction:** Delaware
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Delaware Code / Title 29 / Chapter 83 / Subchapter I / Section 8306

## Text

(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.

## Nearby sections

- [29 Del. C. § 8301 § Â
        8301. Establishment.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8301.md)
- [29 Del. C. § 8302 § Â
        8302. Secretary; division directors; Acting Secretary; appointment.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8302.md)
- [29 Del. C. § 8303 § Â
        8303. Powers, duties and functions of the Secretary.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8303.md)
- [29 Del. C. § 8304 § Â
        8304. Division of Accounting.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8304.md)
- [29 Del. C. § 8305 § Â
        8305. Division of Revenue.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8305.md)
- [29 Del. C. § 8306 § Â
        8306. Tax Appeal Board.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8306.md)
- [29 Del. C. § 8307 § Â
        8307. Division of the Treasury.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8307.md)
- [29 Del. C. § 8308 § Â
        8308. Board of Pension Trustees.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8308.md)
- [29 Del. C. § 8308A § Â
        8308A. State Pension Advisory Council.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8308A.md)
- [29 Del. C. § 8308B § Â
        8308B. State Employees Pension Benefits Review Committee.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8308B.md)
- [29 Del. C. § 8309 § Â
        8309. Exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8309.md)
- [29 Del. C. § 8310 § Â
        8310. Assumption of powers.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8310.md)
- [29 Del. C. § 8311 § Â
        8311. Appeals.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8311.md)
- [29 Del. C. § 8312 § Â
        8312. Employees; definitions and references in other laws.](https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8312.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DE_T29_C83_SI_S8306. Check the current official text before relying on it. Not legal advice.