B.__If:

(1)__There is an installment agreement between the taxpayer and the assessor, prior to the date that is 90 days after the expiration of any period for collection agreed upon in writing by the assessor and the taxpayer at the time the installment agreement was entered into; or

(2)__There is a release of levy or warrant after the 10-year period, prior to the expiration of any period for collection agreed upon in writing by the assessor and the taxpayer before that release.

If a proceeding is properly commenced in court for the collection of a tax, the period during which that tax may be collected by levy or warrant must be extended and may not expire until the liability for the tax or a judgment against the taxpayer arising from that liability is satisfied or becomes unenforceable.

2.__Date when levy or warrant is considered made.__The date on which a levy or warrant on property or rights to property is made pursuant to this section is the date on which the seizure is effected.

§176-C.__Suspension of running of period of limitation

1.__Definitions.__As used in this section, unless the context otherwise indicates, the following terms have the following meanings.

A.__"Designated summons" means any summons issued for purposes of determining the amount of any tax imposed by this Title if:

(1)__The issuance of the summons is preceded by a review of the issuance by the general counsel of Maine Revenue Services;

(2)__The summons is issued at least 60 days before the day on which the period prescribed in section 176-B for the assessment of such tax expires, including any extensions; and

(3)__The summons clearly states that it is a designated summons for purposes of this section.