11 GCA § 26205: Statute of Limitations for Collections.

The statute of limitations for collections of unpaid taxes due on business privilege tax returns shall be ten years after the tax is assessed. For amendment, correction, adjustment, challenge, determination of correctness of the amount of taxes paid, or audit of income reported and the correctness of the amount of tax liability shown on the business privilege tax returns, the statute of limitations shall be three years after filing and payment of taxes due. There shall be no statute of limitations on unfiled business privilege tax returns or on the collection of taxes on revenues not shown or reported on Business Privilege Tax Returns.