Limitations on actions brought by bureau

N.D. Cent. Code § 52-04-16
in effect
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52-04-16. Limitations on actions brought by bureau 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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t52c04.pdf#nameddest=52-04-16Fetched: 10/16/2026

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