§ 105‑241.24.  Statute of limitations on collections.

The Department may collect a tax for a period of 10 years from the date it becomes collectible under G.S. 105‑241.22. The 10‑year period may be tolled for the same reasons the enforcement period for a certificate of tax liability may be tolled under G.S. 105‑242(c). If the tax is not collected within the time frame authorized under this section, the remaining liability is abated. (2023‑12, s. 5.3(a).)