§ 13-1103

# (a)

Except as otherwise provided in this section, a tax imposed under this article may not be collected after 10 years from the date the tax is due.

# (b)

If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.

# (c)

# (1)

If the assessment of any tax has been made within the period of limitations applicable to the assessment, a tax may not be collected after 10 years from the date of the assessment.

# (2)

Any judgment entered may be enforced or renewed as any other judgment.