---
kind: "section"
citation: "31 C.F.R. § 16.47"
title: "31"
number: "16.47"
heading: "Limitations."
url: "https://uscodex.org/cfr/31/16.47"
---

# §16.47. Limitations.

- (a) The notice of hearing with respect to a claim or statement must be served in the manner specified in [§ 16.8](/cfr/31/16.8.md) within 6 years after the date on which such claim or statement is made.
- (b) If the defendant fails to file a timely answer, service of a notice under [§ 16.10(b)](/cfr/31/16.10.md?p=b) shall be deemed a notice of hearing for purposes of this section.
- (c) The time limits of this statute of limitations may be extended by agreement of the parties.

## Notes

### Authority

Authority: 31 U.S.C. 3801-3812.

### Source

Source: 52 FR 35071, Sept. 17, 1987, unless otherwise noted.