§ 20-127. Time for collections

   (a) 7-year limit. -- Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due.

(b) 2-year extension for appointment of receiver or trustee. -- If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.

(c) Collection action after timely assessment. --

   (1) If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment.

   (2) Any judgment entered may be enforced or renewed as any other judgment.

HISTORY: An. Code 1957, art. 24, § 9-723; 2013, ch. 119, § 2.