I have statements like this that are timing out:
DELETE FROM [table] WHERE [COL] IN ( \'1\', \'2\', \'6\', \'12\', \'24\', \'7\', \'3\', \'5\')
open CMD and run this commands
NET STOP MSSQLSERVER
NET START MSSQLSERVER
this will restart the SQL Server instance. try to run again after your delete command
I have this command in a batch script and run it from time to time if I'm encountering problems like this. A normal PC restart will not be the same so restarting the instance is the most effective way if you are encountering some issues with your sql server.