[§247-6.5]  Limitation period for assessment, levy, collection, or credit.  The amount of conveyance taxes imposed by this chapter shall be assessed or levied, and the overpayment, if any, shall be credited within three years after filing of the certificate prescribed by section 247-6.  No proceeding in court without assessment for the collection of the taxes shall be begun after the expiration of the three-year period.

     In the case of a false or fraudulent certificate filed with the intent to evade tax, or of a failure to file a certificate, the tax may be assessed or levied at any time. [L 1993, c 195, §1]