The running of the period of limitations is suspended under this subsection only with respect to the amount of the assessment equal to the value of the interest of the State in the property plus interest, penalties, additions to the tax and additional amounts attributable to that interest, penalties and additions to the tax.

9.__Bankruptcy cases.__For a case under Title 11 of the United States Code, the running of the period of limitations on the making of assessments or collection is suspended for the period during which the assessor is prohibited by reason of that case from making the assessment or collection and an additional period of:

A.__For assessment, 60 days thereafter; and

B.__For collection, 6 months thereafter.

10.__Extension in case of designated summons.__If a designated summons is issued by the assessor to a corporation or limited liability company, or to any other person to whom the corporation or limited liability company has transferred records, with respect to a tax return by that corporation or limited liability company for a taxable year or other period for which that__corporation or limited liability company is being examined by the bureau, the running of a period of limitations on the assessment of that tax is suspended:

A.__During a judicial enforcement period:

(1) With respect to that designated summons; or

(2)__With respect to any other summons that is issued during the 30-day period that begins on the date on which the designated summons is issued and that relates to the same return as that designated summons; and

B.__During the 120-day period beginning with the 1st day after the close of the suspension of the limitation period under paragraph A, if the court in a judicial proceeding requires any compliance with a summons referred to in paragraph A.

If paragraph B does not apply,__the period of limitations expires 60 days after the close of the suspension of the period under paragraph A.