§ 316.992 Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Oregon Statutes > Chapter 316 > Penalties

  • Department: means the Department of Revenue. See Oregon Statutes 316.022
  • Individual: means a natural person, including aliens and minors. See Oregon Statutes 316.022
  • Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022