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.