59-1-1418. Suspension of running of statute of limitations.
(1) The time period allowed for making an assessment or commencing a proceeding under Sectionshall be extended by the time period during which the commission is prohibited by law from making an assessment or commencing a proceeding for collection, plus 60 days. 59-1-1410
(2) The time period allowed for commencing a proceeding under Sectionshall be extended by the time period during which the commencement of the proceeding is stayed by injunction or statutory prohibition. 59-1-1410