§231-3.5  Suspension of running ofthe period of limitation during bankruptcy proceedings.  The running of theperiods of limitation provided under chapters of the law under title 14administered by the department to the contrary notwithstanding, shall besuspended for the period during which the director of taxation is prohibitedfrom making an assessment of taxes by reason of title 11 (with respect tobankruptcy) of the United States Code and for sixty days after the prohibitionis lifted. [L 1991, c 19, §1; am L 1994, c 20, §1; am L 1995, c 66, §3]