STATE OF DELAWARE
RULES OF THE STATE TAX APPEAL BOARD
XIX. Orders and Decisions - Continued
19d. Unless a written Order of the Board bears upon its facts the consent, approval as to form, or acknowledgment of receipt of a copy thereof, signed by each interested party or his authorized representative, notice of the Board's Order shall be given by mailing postage prepaid and addressed to the addresses of record in the case, or hand delivering, a copy thereof to each such party or representative not less than three nor more than five days prior to the effective date of the Order.
19e. The Board may require presentation of a proposed Order or Orders disposing of any case or matter.
19f. So long as the Board finds it to be administratively practicable, the Board shall endeavor to render a decision or determination or opinion with respect to any case or matter within 120 days of the matter being submitted to the Board. For purposes of this rule a matter is not deemed to be submitted to the Board until all briefing or supplemental briefing and the hearing described in Rule 16 (if any) has been completed. Failure of the Board to render such decision or determination or opinion within such prescribed time shall not alter or affect the rights of any party before the Board.
19g. Nothing in the foregoing paragraphs shall be construed to limit or otherwise affect the application of Rule XX (concerning computation of amount).
XX. Computation of Amount
20. Where the Board has promulgated
or entered its opinion determining
the issues in proceeding, it may
withhold entry of a final Order
for the purpose of permitting the
parties to submit computations
pursuant to the Board's
determination of the issues
showing the correct amount of
the deficiency, abatement,
overpayment or other
sum to be entered as the
decision. If the parties
are in agreement as to the
amount to be entered in the
decision of the Board, then
all of them shall file promptly
with the Board a computation showing
the amount of deficiency, abatement,
overpayment or sum and that there is
no disagreement that the figures
shown are in accordance with the
decision of the Board. The Board
will then enter its final order.
If however, the parties
are not in agreement as to the
amount of the figures to be
entered as the decision in
accordance with the opinion
of the Board either of them may,
after service as provided in
Rule IX upon all interested
parties, file with the Board
a computation of the deficiency,
abatement, overpayment or other
sum believed by him to be in
accordance with the opinion
of the court. The secretary
of the Board will place the
matter upon the calendar of the
Board for argument and will
notify the parties in interest.
If no opposing party files an
objection accompanied by an
alternative computation at
least five days prior to the
time of such argument or
continuance thereof, the Board
may enter its final Order
in accordance with the
computation already submitted.
Any argument under this rule will
be confined solely to the
consideration of the
correct computation resulting
from the opinion already rendered.
No argument will be heard
upon or consideration given to the
issues or matters already disposed
of. This rule is not to be regarded as a
substitute for a motion for
rehearing, reargument or
reconsideration.
