US Laws, Codes, Statutes & Cases

 
    §  11-536  Armed forces relief provisions. (a) Time to be disregarded.
  In the case of an individual serving in the armed forces of  the  United
  States or serving in support of such armed forces, in an area designated
  by  the  president  of the United States by executive order as a "combat
  zone" at any time during the  period  designated  by  the  president  by
  executive  order  as the period of combatant activities in such zone, or
  hospitalized outside the state as a  result  of  injury  received  while
  serving  in such an area during such time, the period of service in such
  area, plus the period of continuous hospitalization  outside  the  state
  attributable  to  such  injury,  and  the  next  one hundred eighty days
  thereafter, shall be disregarded in determining, under this chapter,  in
  respect  of  the  tax  liability  (including  any  interest, penalty, or
  addition to the tax) of such individual:
    (1) Whether any of the following acts was performed  within  the  time
  prescribed therefor: (A) filing any return of tax;
    (B)  payment  of  any  tax  or any installment thereof or of any other
  liability to the commissioner of finance, in respect thereof;
    (C) filing a petition with the tax  appeals  tribunal  for  credit  or
  refund or for redetermination of a deficiency, or application for review
  of a decision rendered by the tax appeals tribunal;
    (D) allowance of a credit or refund of tax;
    (E) filing a claim for credit or refund of tax;
    (F) assessment of tax;
    (G)  giving or making any notice or demand for the payment of any tax,
  or with respect to any liability  to  the  commissioner  of  finance  in
  respect of tax;
    (H)  collection,  by the commissioner of finance, by levy or otherwise
  of the amount of any liability in respect of tax;
    (I) bringing suit by the city, or  any  officer,  on  its  behalf,  in
  respect of any liability in respect of tax; and
    (J)  any  other  act  required  or  permitted  under  this  chapter or
  specified  in  regulations  prescribed  under  this   section   by   the
  commissioner of finance.
    (2) The amount of any credit or refund (including interest).
    (b)  Action  taken  before  ascertainment  of  right  to benefits. The
  assessment or collection of the tax imposed by this chapter  or  of  any
  liability  to the commissioner of finance in respect of such tax, or any
  action or proceeding by or on behalf of the commissioner of  finance  in
  connection  therewith,  may  be  made,  taken,  begun,  or prosecuted in
  accordance with law, without regard to the provisions of subdivision (a)
  of this section, unless prior to such assessment, collection, action, or
  proceeding it is ascertained that the person concerned  is  entitled  to
  the benefit of subdivision (a) of this section.
    (c) Members of armed forces dying in action. In the case of any person
  who  dies during an induction period while in active service as a member
  of the armed forces of the United States, if such death  occurred  while
  serving in a combat zone during a period of combatant activities in such
  zone, as described in subdivision (a) of this section, or as a result of
  wounds,  disease or injury incurred while so serving, the tax imposed by
  this chapter shall not apply with respect to the taxable year  in  which
  falls  the  date  of  such  person's death, or with respect to any prior
  taxable year ending on or after the first day he or she so served  in  a
  combat  zone,  and no returns shall be required in behalf of such person
  or such person's estate for such year; and the tax for any such  taxable
  year  which  is  unpaid  at  the  date  of  his  or her death, including
  interest, additions to tax and penalties, if any, shall not be  assessed
  and if assessed, the assessment shall be abated and, if collected, shall
  be  refunded  to the legal representative of such person's estate if one

  has been appointed and has qualified, or, if no legal representative has
  been appointed or has qualified, to such person's surviving spouse.