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    <description>The limitation period for assessment interrupted by a judicial stay is arrested during the stay and resumes from the date the stay is vacated as pronounced in open court; the pronouncement date, not the date a copy is received by the assessing authority, governs restart of the limitation, and time under the stay is excluded from the computation of the period available to frame assessments under the tax law.</description>
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      <description>The limitation period for assessment interrupted by a judicial stay is arrested during the stay and resumes from the date the stay is vacated as pronounced in open court; the pronouncement date, not the date a copy is received by the assessing authority, governs restart of the limitation, and time under the stay is excluded from the computation of the period available to frame assessments under the tax law.</description>
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