42-2066. Statute of limitations on tax debts
A taxpayer's obligations for any tax, interest or penalty required to be collected by the department for any tax period are extinguished, if not previously satisfied, ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies:
1. The department has commenced a suit to collect the debt pursuant to section 42-1114.
2. The taxpayer has agreed in writing to extend this time period before the time period expires.
3. Enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this section is extended by the period of time that the department was stayed from engaging in enforced collections.
Section: Previous 42-2059 42-2060 42-2061 42-2062 42-2063 42-2064 42-2065 42-2066 42-2067 42-2068 42-2069 42-2070 42-2071 42-2072 42-2073 NextLast modified: October 13, 2016