[§657D-43]  Income taxes; collection
deferred; interest; statute of limitations.  The collection from any person
in the state military forces of any tax on the income of such person pursuant
to chapter 235, whether falling due prior to or during the person's period of
military service, shall be deferred for a period of not more than sixty days
after the termination of the person's period of military service if such
person's ability to pay such tax is materially impaired by reason of the
service.  No interest on any amount of tax, collection of which is deferred for
any period under this section, and no penalty for nonpayment of such amount
during such period, shall accrue for such period of deferment by reason of
nonpayment.  The running of any statute of limitations against the collection
of such tax by distraint or otherwise shall be suspended for the period of
military service of any person whose tax collection is deferred under this
section, and for an additional period of sixty days beginning with the day
following the period of military service.



The provisions of this section shall not apply
to the retention or recovery of debt under sections 231-51 to 231-59. [L
1994, c 257, pt of §2]