27-17-468 - Collection of privilege taxes due in former years; limitation.
§ 27-17-468. Collection of privilege taxes due in former years; limitation.
When the tax collector of any county or municipality shall discover anyone who has failed to pay privilege taxes due in any former year or years he shall make the proper collection for such year or years. The power to collect these past due taxes shall expire at the end of seven (7) years from the date when the right so to do first accrued.
Sources: Laws, 1985, ch. 425, § 10, eff from and after passage (approved March 26, 1985).