48-7-36
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48-7-36.
In
the case of an individual:
(1)
Serving in the armed forces of the United States or in support of the armed
forces of the United States in an area designated by the President of the United
States by executive order as a 'combat zone,' as that term is defined by the
Internal Revenue Code of 1986, at any time during the period designated by the
President´s executive order as the period of combat activities in the zone;
(2)
Hospitalized as a result of an injury received while serving in such an area
during the period of combat activities; or
(3)
Who is confined as a prisoner of the forces opposing the United States in a
combat zone,
the
period of service in the combat zone, plus the period of continuous
hospitalization attributable to an injury, plus any period of confinement, and
the next 180 days thereafter shall be disregarded in determining whether any
filing required by this title has been performed within the time prescribed for
the filing.