2010 US Code
Title 50 - WAR AND NATIONAL DEFENSE
TITLE 50 - APPENDIX-WAR AND NATIONAL DEFENSE
SERVICEMEMBERS CIVIL RELIEF ACT
Sec. 570 - Income taxes
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 4, Title 50 - WAR AND NATIONAL DEFENSE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 50 - WAR AND NATIONAL DEFENSE TITLE 50 - APPENDIX-WAR AND NATIONAL DEFENSE SERVICEMEMBERS CIVIL RELIEF ACT ACT OCT. 17, 1940, CH. 888, 54 STAT. 1178 TITLE V - TAXES AND PUBLIC LANDS Sec. 570 - Income taxes |
| Contains | section 570 |
| Date | 2010 |
| Laws in Effect as of Date | January 7, 2011 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Oct. 17, 1940, ch. 888, title V, §510, as added Pub. L. 108-189, §1, Dec. 19, 2003, 117 Stat. 2858. |
| Statutes at Large References | 54 Stat. 1178, 1189 105 Stat. 41 117 Stat. 2858 |
| Public Law References | Public Law 102-12, Public Law 108-189 |
§570. Income taxes (a) Deferral of tax
Upon notice to the Internal Revenue Service or the tax authority of a State or a political subdivision of a State, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than 180 days after termination of or release from military service, if a servicemember's ability to pay such income tax is materially affected by military service.
(b) Accrual of interest or penaltyNo interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.
(c) Statute of limitationsThe running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of 270 days thereafter.
(d) Application limitationThis section shall not apply to the tax imposed on employees by section 3101 of the Internal Revenue Code of 1986 [26 U.S.C. 3101].
(Oct. 17, 1940, ch. 888, title V, §510, as added Pub. L. 108–189, §1, Dec. 19, 2003, 117 Stat. 2858.)
Prior ProvisionsA prior section 570, acts Oct. 17, 1940, ch. 888, art. V, §510, 54 Stat. 1189; Pub. L. 102–12, §9(23), Mar. 18, 1991, 105 Stat. 41, related to homestead entrymen permitted to leave entries to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189.
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