15-70-355. Statute of limitations.
15-70-355. Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must 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. 35, Ch. 525, L. 1993.