§ 14-864. Action to collect tax -- In general

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On or before 7 years from the date the tax is due, the State, a county, or a municipal corporation may initiate an action in a court of appropriate jurisdiction to collect any tax imposed under this article and within the time provided by law. If a person owes State and county or municipal corporation taxes to the same collector, the action may combine claims of the State, county, and municipal corporation.

HISTORY: 1985, ch. 8, § 2; 1986, ch. 171.

                    
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