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Code · CFR · Title 31 — Money and Finance: Treasury · Part 16 · § 16.47

§ 16.47. Limitations.

82 words·~1 min read·/us/cfr/t31/s§ 16.47·

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(a)The notice of hearing with respect to a claim or statement must be served in the manner specified in § 16.8 within 6 years after the date on which such claim or statement is made.
(b)If the defendant fails to file a timely answer, service of a notice under § 16.10(b) shall be deemed a notice of hearing for purposes of this section.
(c)The time limits of this statute of limitations may be extended by agreement of the parties.
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