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Depends on the type of tax, but in income taxes, anyplace...the Statute of Limitations for assesment and Collection (normally 3 - 4 years) ONLY STARTS running when a return has been filed. If you don't file, you remain perpetually liable.

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Q: What is the statute of limitations of state taxes owed to Indiana I owe the state of Indiana 3900 and yes I did file each year. Do I need to contact them at all now?
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