42-2068. Suspension of running of period of limitations during taxpayer disability
A. Notwithstanding section 42-1106, the running of the statute of limitations for refunds is suspended if an individual, as defined in section 43-104, is financially disabled and eligible for equitable tolling of the statute of limitations for refunds under section 6511(h) of the internal revenue code. The department shall suspend the statute of limitations during any period of a qualifying individual's life that the individual is financially disabled.
B. A determination under this section may be appealed pursuant to section 42-1251 or 42-1253.
Section: Previous 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 42-2074 42-2075 NextLast modified: October 13, 2016