45Decisions of Board

45 Decisions of Board

(1) A Board of Review shall give a written decision on each review and shall forward copies of the decision to the Commissioner and to the taxpayer, and the Commissioner shall, unless the decision has been appealed from, give effect to the decision within sixty days after receiving the copies.

(2) Upon the request of the Commissioner or of the taxpayer, the Board shall, when giving its decision, state in writing its findings of fact and its reasons in law for the decision.

(3) The Board may, from time to time, compile and publish summaries of its decisions.