18.1.2.170 Limited Time Period for Assessments and Collections

(a) No assessment of tax may be made by the Tax Office more than three (3) years after the date on which the claim for the unpaid tax accrues.

(b) A claim for unpaid tax accrues when the tax is first payable, pursuant to the relevant tax, except that claims for tax liability that can only reasonably be determined by the Tax Office from information that the taxpayer has failed to disclose in a tax return or other submittal to the Tax Office are not time barred and do not accrue until such information is provided to the Tax Office.

(c) No administrative or judicial action or proceeding shall be brought to collect taxes assessed by the Tax Office more than three (3) years after the date of the assessment.

(d) If the taxpayer has signed a waiver on the limitations imposed in this section, an assessment or administrative or judicial proceeding may begin without regard to the time when the payment was due.