B.__"Judicial enforcement period" means, with respect to any summons, the period that:

(1)__Begins on the day on which a court proceeding with respect to a designated summons is brought; and

(2)__Ends on the day on which there is a final resolution as to the summonsed person's response to the designated summons.

C.__"Period of limitations" means the period of limitations provided in section 176-B on the making of assessments or the collection by levy or a proceeding in court, in respect of any deficiency relating to any taxes imposed by the State.

2.__Issuance of notice of deficiency.__After the mailing of a notice of deficiency, the running of the period of limitations is suspended:

A.__For the period during which the assessor is prohibited from making the assessment or from collecting by levy or a proceeding in court; and

B.__If a proceeding in respect of the deficiency is placed on the docket of any state court, until the decision of the applicable state court becomes final, and for 60 days after the effective date of that decision.

3.__Corporations.__If a notice in respect of a deficiency in tax imposed by Part 4 for any taxable year is mailed to a corporation, the suspension of the running of the period of limitations provided in subsection 2 applies in the case of corporations with which that corporation made a consolidated income tax return for that taxable year.

4.__Assets of taxpayer in control or custody of court.__The period of limitations on collection after assessment is suspended for the period the assets of the taxpayer are in the control or custody of the court in any proceeding before any court of the United States or of any state or of the District of Columbia, and for 6 months after the release or discharge of those assets.

5.__Taxpayer outside United States.__The running of the period of limitations on collection after assessment is suspended for the period during which the taxpayer is outside the United