59-1-1418. Suspension of running of statute of limitations.
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/ut/title-59/chapter-1/59-1-1418A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
59-1-1418. Suspension of running of statute of limitations.
(1)The time period allowed for making an assessment or commencing a proceeding under Section 59-1-1410 shall be extended by the time period during which the commission is prohibited by law 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 be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition.
Enacted by Chapter 212 , 2009 General Session