I am uncertain what the proper term in finance would be or even if there is one, but I suppose it would be clear enough to just omit the [relatively] least relevant terms without losing much, especially since the target audience is familiar with the context, this being a financial report after all. (I may have over-omitted.)

A suggestion, assuming that it is established in the text that it refers to statute of limitations for tax liabilites.

I think this might work:
The statute of limitations (SOL) for a delinquent debt is the time limit for the creditor to file a lawsuit. This period starts when the debtor becomes delinquent. The fact that the SOL has "run" (expired) on a particular debt will not necessarily prevent a lawsuit from being filed (via a Summons And Complaint), but the defendant can have the suit dismissed on this basis.

The Statute Of Limitations only covers lawsuits, and SOL expiration does not affect other types of collection action or reporting of the account to credit bureaus. The creditor or collection agency may theoretically continue with letters and telephone calls forever (although third-party collectors are subject to the "cease and desist" provision of the Fair Debt Collection Practices Act.) However, they will generally put much less effort into collecting "Out-Of-Statute" debts, and may give up easily. Out-Of-Statute debts can still be reported to credit bureaus for the time limits specified in the Fair Credit Reporting Act.
http://www.cardreport.com/laws/statute-of-limitations.html

Another option