Section 40-29-51 – Collection After Assessment.

Section 40-29-51 Collection after assessment. (a) Length of period. Where the assessment of any tax imposed by this title has been begun or made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding […]

Section 40-29-52 – Suspension of Running of Period of Limitation.

Section 40-29-52 Suspension of running of period of limitation. (a) General rule. The running of the period of limitations provided in this title for collecting any tax shall be suspended for the period during which the commissioner is prohibited from collecting by levy or a proceeding in court and for 60 days thereafter. (b) Assets […]