Art. 51d

814.201WPOFederal Council OrdinanceJan 1, 1999Original source

The right to collect the charge lapses ten years from the end of the calendar year in which it arises.
The time limitation period is interrupted and restarted:
1. if the subject liable to the charge acknowledges the right to collect it;
2. by any official act by which the right to collect the charge is enforced against the subject liable to pay it.
The right to collect the charge expires in every case 15 years from the end of the calendar year in which it arises.

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