59-1-1418 - Suspension of running of statute of limitations.
59-1-1418. Suspension of running of statute of limitations.
(1) The time period allowed for making an assessment or commencing a proceeding underSection 59-1-1410 shall be extended by the time period during which the commission is prohibited bylaw from making an assessment or commencing a proceeding for collection, plus 60 days.
(2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall beextended by the time period during which the commencement of the proceeding is stayed by injunctionor statutory prohibition.
(1) The time period allowed for making an assessment or commencing a proceeding underSection 59-1-1410 shall be extended by the time period during which the commission is prohibited bylaw from making an assessment or commencing a proceeding for collection, plus 60 days.
(2) The time period allowed for commencing a proceeding under Section 59-1-1410 shall beextended by the time period during which the commencement of the proceeding is stayed by injunctionor statutory prohibition.
Enacted by Chapter 212, 2009 General Session