304. TEMPORARY MEMBERS AND ACTING CHAIRMAN OF THE TAX COMMISSION.

The Tax Commission shall select one of its members to serve as Vice Chairman. Whenever the Chairman of the Commission is unavailable because of his recusal or any other reason, the Vice Chairman shall serve as Acting Chairman of the Tax Commission. If the Vice Chairman is also unavailable, the Tax Commission shall provide by regulation for another of its members to serve as Acting Chairman. Alternate members of the Commission shall serve temporarily as members of the Commission only when necessary for the Commission to achieve a quorum of three members.