US Laws, Codes, Statutes & Cases

A. The department may bring an action in the name of this state to recover the amount of any taxes, penalties and interest due and unpaid. The department of law shall prosecute the action. In the action a writ of attachment may be issued and no bond or affidavit previous to issuing the attachment is required. In the action a certificate by the department of revenue showing the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the department of revenue with all the provisions of law relating to the computation and levy of the tax.

B. The department of revenue may bring an appropriate action in any court of competent jurisdiction in the United States or any foreign country in the name of this state to recover the amount of any taxes, interest and penalties due. The department of law shall prosecute the action.

C. The action shall not commence more than six years after the amount of taxes determined to be due becomes final unless the taxpayer and the department extend the six year limitation or enforced collection has been stayed by operation of federal or state law. If enforced collection has been stayed, the period of limitations shall be extended by the period of time that the department was stayed from engaging in enforced collections. If an action is not commenced within the six year period or within the period extended by agreement, the lien of the tax is extinguished as provided in section 42-1151.