42-2066. Statute of limitations on tax
debts
A taxpayer's obligations for any tax, interest or penalty required to be collected
by the department for any tax period are extinguished, if not previously satisfied, ten
years after the amount of tax determined to be due becomes final unless one of the
following circumstances applies:
1. The department has commenced a suit to collect the debt pursuant to section
42-1114.
2. The taxpayer has agreed in writing to extend this time period before the time
period expires.
3. Enforced collection has been stayed by the operation of federal or state law
during the period. The period of limitations prescribed by this section is extended by
the period of time that the department was stayed from engaging in enforced collections.
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