15-30-251. Statute of limitations. (1) In the case of a nonfiled return, the department may, at any time, audit the employer or estimate the tax due from any information in its possession and issue an assessment for the amount of the tax, penalty, and interest the department determines to be due.
     (2) If the department determines, pursuant to a review conducted pursuant to 15-30-145, that any return is incorrect, it may revise the return within 5 years of the due date of the original return, within 5 years of the date the return was filed, or 1 year from the date an amended return was filed, whichever is later.
     (3) Notwithstanding the provisions of subsection (2), if an employer purposely or knowingly files a false or fraudulent return, with intent to evade the tax, the amount of tax, penalty, and interest due may be determined at any time after the return is filed and collected at any time after it becomes due.
     (4) For the purposes of this section, a return filed before the due date is considered to be filed on the due date.
     (5) The statute of limitations is suspended during any time in which an employer-employee relationship determination has been appealed as provided in 15-1-211, and the time for assessment extends for an additional 1 year from the date the decision becomes final.

     History: En. Sec. 3, Ch. 491, L. 1997.