GroundRules
15-70-421: Statute of limitations.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 70. GASOLINE AND VEHICLE FUELS TAXES
- Part 4. Gasoline and Special Fuel Tax
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.
Collected 2026-09-14T04:47:54Z. Source file · JSON