30 U.S.C. § 28d : US Code - Section 28D: Performance of deferred work

Search 30 U.S.C. § 28d : US Code - Section 28D: Performance of deferred work

All deferred assessment work shall be performed not later than
the end of the assessment year next subsequent to the removal or
cessation of the causes for deferment or the expiration of any
deferments granted under sections 28b to 28e of this title and
shall be in addition to the annual assessment work required by law
in such year.