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.
Accrual of interest or penalty
No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.
Statute of limitations
The 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.
Application limitation
section 3101 of title 26This section shall not apply to the tax imposed on employees by .
Oct. 17, 1940, ch. 888Pub. L. 108–189, § 1117 Stat. 2858(, title V, § 510, as added , , .)
Editorial Notes
Codification
Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
act Oct. 17, 1940, ch. 88854 Stat. 1189Pub. L. 102–12, § 9(23)105 Stat. 41Pub. L. 108–189A prior section 510 of , art. V, ; , , , related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by .
Statutory Notes and Related Subsidiaries
Effective Date
section 3 of Pub. L. 108–189section 3901 of this titleSection applicable to any case not final before , see , set out as a note under .