59-1-1418 - Suspension of running of statute of limitations.
59-1-1418. Suspension of running of statute of limitations.
(1) The time period allowed for making an assessment or commencing a proceeding underSection 59-1-1410 shall be extended by the time period during which the commission is prohibited bylaw from making an assessment or commencing a proceeding for collection, plus 60 days.
(2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall beextended by the time period during which the commencement of the proceeding is stayed by injunctionor statutory prohibition.
Enacted by Chapter 212, 2009 General Session