Versions of See prior versions of a law on LawServer 2023 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal 2021 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal 2019 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal 2017 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal 2015 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal 2013 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal 2009 Oregon Statutes 316.992 – Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal