23-743

23-743. Limitations

A. Except as provided in subsections D and E of this section, additional
contributions, payments in lieu of contributions, interest or penalties shall not be
determined by the department to be due after three years from the date the contributions,
payments in lieu of contributions, interest or penalties became delinquent.

B. An employer's obligation for any contributions, payments in lieu of
contributions, interest or penalties that are required to be collected by the department
for any period are extinguished, if not previously satisfied, six years after the amounts
were determined due unless one of the following circumstances applies:

1. The department has commenced civil action to collect the debt pursuant to
section 23-737 or 23-737.01.

2. The taxpayer has agreed in writing to extend the time period before the time
period expires.

3. An enforced collection has been stayed by the operation of federal or state law
during the period. The period of limitations prescribed by this subsection is extended by
the period of time that the department was stayed from engaging in enforced collections.

C. If a tax obligation is extinguished pursuant to subsection B of this section,
any related liens for those obligations are also extinguished.

D. In case of failure without good cause to file a return, fraud or intent to evade
any provision of this chapter, additional contributions, payments in lieu of
contributions, interest or penalties shall not be determined by the department to be due
after six years from the date the contributions, interest or penalties became delinquent.

E. Any amount of contributions, interest or penalties for wages and periods that
are assessed by the internal revenue service as subject to the federal unemployment tax
act against which credit may be taken for contributions required to be paid into a state
unemployment fund by employers subject to the federal law shall be determined by the
department to be due regardless of the date the contributions, payments in lieu of
contributions, interest or penalties became delinquent.