If, in an appeal under ORS 305.445 involving taxes upon or measured by net income 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 of Revenue to be due from the taxpayer, the court may allow the taxpayer:
(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]
Section: Previous 305.425 305.427 305.430 305.435 305.437 305.440 305.445 305.447 305.450 305.452 305.455 305.460 305.465 305.470 305.475 NextLast modified: August 7, 2008