6.__Extensions of time for payment of estate tax.__The running of the period of limitations for collection of any tax is suspended for the period of any extension of time for payment granted under provisions of state law.

7.__Wrongful levy of property of 3rd party.__The running of the period of limitations is suspended for a period equal to the period:

A.__Beginning with the date property, including money, of a 3rd party is wrongfully levied, seized or received by the assessor; and

B.__Ending on the earlier of the date:

(1)__The assessor returns the property pursuant to section 175-A; and

(2)__Thirty days after the date on which a judgment secured pursuant to section 176-A, subsection 15 with respect to that property becomes final.

The running of the period of limitations is suspended under this subsection only with respect to the amount of the assessment equal to the amount of money or the value of specific property returned.

8.__Wrongful lien.__In the case of an assessment for which a lien was made on property, the running of the period of limitations is suspended for a period equal to the period:

A.__Beginning on the date any person becomes entitled to a certificate under section 175-A with respect to that property; and

B.__Ending on the date that is 30 days after the earlier of:

(1)__The earliest date on which the State Tax Assessor no longer holds any amount as a deposit or bond provided under section 175-A by reason of that deposit or bond being used to satisfy the unpaid tax or being refunded or released; and