{"data":{"id":"us-de/30-del.-c.-332","jurisdiction":"us-de","citation":"30 Del. C. § 332","heading":"Frivolous or dilatory proceedings.","body":"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.","path":["Title 30. State Taxes","General Provisions; State Tax Agencies; Procedure and Enforcement","CHAPTER 3. Department of Finance","Subchapter II. Tax Appeal Board"],"source_url":"https://delcode.delaware.gov/title30/c003/sc02/index.html#332","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:35Z","sha256":"fbb3ff077583485a8a00260c4517a7414e46a9c8d26db3616f143ad8c0984dd0","source_id":"us-de","stale":true,"prev":"us-de/30-del.-c.-331","next":"us-de/30-del.-c.-333"},"notice":"GroundRules: Original legal text. Not legal advice."}