As used in this part 6, unless the context otherwise requires:
(1) "Frivolous return" means a return filed by any person that purports to be a return of the tax imposed by this article 22 but that:
(a) Does not contain information on which the substantial correctness of the return may be judged; or
(b) Contains information that on its face indicates that the return is substantially incorrect; and
(c) The conduct described in either subsection (1)(a) or (1)(b) of this section is due to either:
(I) A position that is frivolous; or
(II) A desire, which appears on the purported return, to delay or impede the administration of state income tax laws.
Source: L. 2025: Entire section added with relocations, (SB 25-275), ch. 377, p. 2104, § 315, effective August 6.