43-1365. Request for prompt assessment
In the case of income received or accrued during the lifetime of a decedent, or by
the decedent's estate during the period of administration, the department shall mail
notices proposing to assess the tax and shall commence any proceeding in court without
assessment for the collection of the tax within eighteen months after the fiduciary of
the estate or any other person who is liable for the tax or any portion of the tax files
a written request after the return is filed. After filing the request, a fiduciary may
consent in writing to waive the limitation under this section.
|