N.D. Cent. Code § 52-04-16
Current through the 2023 Legislative Sessions
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.
N.D.C.C. § 52-04-16