Oregon Statutes 305.447 – Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court
If, in an appeal under ORS § 305.445 involving taxes imposed upon or measured by net income and administered by the Department of Revenue and in which an individual taxpayer is a party, the court grants the refund claimed by the taxpayer or denies the additional assessment of taxes claimed by the department to be due from the taxpayer, the court may allow the taxpayer:
Terms Used In Oregon Statutes 305.447
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
(1) Reasonable attorney fees for the appeal under ORS § 305.445 and for any prior proceeding in the matter before the tax court; and
(2) Reasonable expenses as determined by the court in addition to costs and disbursements. Expenses include accountant fees and fees for other experts incurred by the taxpayer in preparing for and conducting the appeal under this section and any prior proceeding in the matter before the tax court. [1971 c.265 § 3; 1977 c.870 § 31a; 1995 c.650 § 26; 1997 c.99 37,38; 2023 c.313 § 5]