Delaware § 332 Frivolous or dilatory proceedings

Delaware Statutes

§ 332 — Frivolous or dilatory proceedings

Delaware·Title 30·Part General Provisions; State Tax Agencies; Procedure and Enforcement·Ch. 3 DEPARTMENT OF FINANCE·Subch. Tax Appeal Board

Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or without reasonable basis, damages in an amount not in excess of $5,000 shall be awarded to the State by the Board as part of the Board’s decision. Damages so awarded shall be paid upon notice and demand from the Secretary of Finance and shall be collected as part of tax.

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Whenever it appears to the Tax Appeal Board that proceedings before it have been instituted or maintained by a taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or without reasonable basis, damages in an amount not in excess of $5,000 shall be awarded to the State by the Board as part of the Board’s decision. Damages so awarded shall be paid upon notice and demand from the Secretary of Finance and shall be collected as part of tax.

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