42-2068. Suspension of running of period of
limitations during taxpayer disability


A. Notwithstanding section 42-1106, the running of the statute of limitations for
refunds is suspended if an individual, as defined in section 43-104, is financially
disabled and eligible for equitable tolling of the statute of limitations for refunds
under section 6511(h) of the internal revenue code. The department shall suspend the
statute of limitations during any period of a qualifying individual's life that the
individual is financially disabled.


B. A determination under this section may be appealed pursuant to section 42-1251
or 42-1253.