In general, the statute does not begin to run until you file, so if you did not file, then technically, no, there is no statute to run. Hopefully any withholdings from employees have been remitted regardless of whether or not the approprate forms were filed. Most states also have quarterly reporting requirements for payroll, and many also have unemployment forms that must be filed. You can usually check a specific states' website for its payroll filing requrements for specific details.