2015 US Code
Title 50 - War and National Defense (Sections 1 - 4705)
Chapter 50 - Servicemembers Civil Relief (Sections 3901 - 4043)
Subchapter V - Taxes and Public Lands (Sections 3991 - 4001)
Sec. 4000 - Income taxes
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 CHAPTER 50 - SERVICEMEMBERS CIVIL RELIEF SUBCHAPTER V - TAXES AND PUBLIC LANDS Sec. 4000 - Income taxes |
Contains | section 4000 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
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. 1189 105 Stat. 41 117 Stat. 2858 |
Public and Private Laws | Public Law 102-12, Public Law 108-189 |
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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 title 26.
(Oct. 17, 1940, ch. 888, title V, §510, as added Pub. L. 108–189, §1, Dec. 19, 2003, 117 Stat. 2858.)
CODIFICATIONSection was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
PRIOR PROVISIONSA prior section 510 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Pub. L. 102–12, §9(23), Mar. 18, 1991, 105 Stat. 41, related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189.
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