2006 Utah Code - 59-7-521 — Suspension of running of statute of limitations.

     59-7-521.   Suspension of running of statute of limitations.
     The running of the statute of limitations provided in Section 59-7-519 or 59-7-520, on the making of assessments and the beginning of a proceeding for collection by warrant and levy, or a proceeding in court for collection, in respect of any deficiency, shall (after a notice is sent under Section 59-7-517) be suspended for the period during which the commission is prohibited from making the assessment or beginning proceedings for collection and for 60 days thereafter.

Amended by Chapter 86, 2000 General Session