Delaware Code § 30-327

Record of decisions; rules and rulings of the Tax Appeal Board
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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.

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