Damages for frivolous or groundless appeal or appeal to delay.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Administration of Revenue and Tax Laws; Appeals
5. Damages for frivolous or groundless appeal or appeal to delay.

(2) As used in this section:

(a) A taxpayer’s position is "frivolous" if there was no objectively reasonable basis for asserting the position.

(b) "Position" means any claim, defense or argument asserted by a taxpayer without regard to any other claim, defense or argument asserted by the taxpayer. [1987 c.843 §4; 1995 c.650 §6a; 2009 c.640 §5]

Download our app to see the most-to-date content.