Delinquency in payment, limitation for bringing suit.

67.577. Delinquency in payment, limitation for bringing suit. — In any county or area of a county where a sales tax has been imposed pursuant to sections 67.571 to 67.577 , if any person is delinquent in the payment of the amount required to be paid by him pursuant to the provisions of sections 67.571 to 67.577 or in the event a determination has been made against him for taxes and penalty pursuant to the provisions of sections 67.571 to 67.577 , the limitation for bringing suit for the collection of the delinquent tax and penalty shall be the same as that provided in sections 144.010 to 144.510 . (L. 2001 S.B. 323 & 230)