Oregon Statutes > Chapter 316 > Penalties
Current as of: 2023 | Check for updates
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| § 316.992 | Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration; appeal |
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