42-1114. Suit to recover taxes
A. The department may bring an action in the name of this state to recover the
amount of any taxes, penalties, interest or other amounts owed by the taxpayer to the
department that are due and unpaid. The department of law shall prosecute the
action. In the action a writ of attachment may be issued and no bond or affidavit
previous to issuing the attachment is required. In the action a certificate by the
department of revenue showing the delinquency is prima facie evidence of the levy of the
tax, of the delinquency and of the compliance by the department of revenue with all the
provisions of law relating to the computation and levy of the tax.
B. The department of revenue may bring an appropriate action in any court of
competent jurisdiction in the United States or any foreign country in the name of this
state to recover the amount of any taxes, interest and penalties or any other amounts
owed by the taxpayer to the department that are due. The department of law shall
prosecute the action.
C. The action shall not commence more than ten years after the amount of taxes
determined to be due becomes final unless the taxpayer and the department extend the ten
year limitation or enforced collection has been stayed by operation of federal or state
law. If enforced collection has been stayed, the period of limitations shall be extended
by the period of time that the department was stayed from engaging in enforced
collections.
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