15-70-212. Statute of limitations.
15-70-212. Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency shall be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.
History: En. Sec. 16, Ch. 369, L. 1969; R.C.M. 1947, 84-1860.