North Dakota Code 52-04-16 – Limitations on actions brought by bureau
Current as of: 2023 | Check for updates
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Actions brought under section 52-04-12 must be commenced within six years after the claim for relief has accrued; provided, however, that in the case of a false or fraudulent return, or the willful failure to file a return with intent to evade any payment, proceedings in court may be begun at any time.