15-70-421. Statute of limitations.
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/mt/title-15/chapter-70/part-4/15-70-421·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-70-421 . Statute of limitations. Except in the case of a fraudulent return or of neglect or refusal to make a return, every deficiency must be assessed within 3 years from the due date of the return or the date of filing the return, whichever period expires later.