§231-15.8  Time for performing certain actspostponed by reason of service in combat zone.  (a)  This section shallapply to state tax laws set forth in this title 14 that provide for the filingwith the director of taxation of a return or statement of the tax or payment ofthe amount taxable.

(b)  This section applies to any individualserving in the armed forces of the United States, or serving in support of thearmed forces, in an area designated by the President of the United States byExecutive Order as a combat zone for purposes of section 112 (with respect tocertain combat pay of members of the armed forces) of the federal InternalRevenue Code of 1986, as amended, at any time during the periods designated bythe President by Executive Order as the periods of combatant activities in thezone for the purposes of section 112, or when deployed outside the UnitedStates away from the individual's permanent duty station while participating inan operation designated by the Secretary of Defense as a contingency operation(as defined in section 101(a)(13) of title 10, United States Code) or whichbecame such a contingency operation by operation of law, at any time during theperiod designated by the President by Executive Order as the period ofcombatant activities in such zone for purposes of such section or at any timeduring the period of such contingency operation, or hospitalized as a result ofinjury received while serving in such zone or operation during such time.

The period of service in the zone or operation,plus the period of continuous qualified hospitalization attributable to theinjury, and the next one hundred eighty days thereafter, shall be disregardedin determining in respect of any tax liability (including any interest,penalty, additional amount, or addition to the tax) of the individual:

(1)  Whether any of the following acts was performedwithin the time prescribed therefor:

(A)  Filing any tax return (except income taxwithheld at source);

(B)  Payment of any tax (except income tax withheldat source) or any installment thereof or any other liability to the State inrespect of such tax;

(C)  Filing a tax appeal pursuant to chapter232 or an action to recover moneys paid under protest pursuant to section40-35(b) if the payment was for tax liability imposed pursuant to this title14;

(D)  Allowance of a credit or refund of anytax;

(E)  Filing a claim for credit or refund of anytax;

(F)  Bringing suit upon any claim for credit orrefund;

(G)  Assessment of any tax;

(H)  Giving or making any notice or demand forthe payment of any tax or with respect to any liability to the State in respectof any tax;

(I)  Collection by the director, by levy orotherwise, of the amount of any liability in respect of any tax;

(J)  Bringing suit by the State or anyrepresentative of the State on its behalf in respect of any liability inrespect of any tax; and

(K)  Any other act required or permitted underthe tax or revenue laws of the State pursuant to rules adopted by the director.

(2)  The amount of any credit or refund.

(c)  This section shall apply to the spouse ofany individual entitled to the benefits of this section.  The precedingsentence shall not cause this section to apply for any spouse for any taxableyear beginning more than two years after the date designated under section 112(with respect to certain combat pay of members of the armed forces) of thefederal Internal Revenue Code of 1986, as amended, as the date of terminationof combatant activities in a combat zone.

(d)  The period of service in a designatedcombat zone shall include the period during which an individual entitled tobenefits under this section is in a missing status, within the meaning ofsection 6013(f)(3) (with respect to joint return where an individual is inmissing status) of the federal Internal Revenue Code of 1986, as amended.

(e)  Notwithstanding subsection (b), any actionor proceeding authorized by section 231-24 (regardless of the taxable year forwhich the tax arose) as well as any other action or proceeding authorized bylaw in connection therewith, may be taken, begun, or prosecuted.  In any othercase in which the director determines that collection of the amount of anyassessment would be jeopardized by delay, subsection (b) shall not operate tostay collection of the amount by levy or otherwise as authorized by law.  Thereshall be excluded from any amount assessed or collected pursuant to thissubsection the amount of interest, penalty, additional amount, and addition tothe tax, if any, in respect of the period disregarded under subsection (b).  Inany case to which this subsection relates, if the director is required to giveany notice to or make any demand upon any person, the requirement shall bedeemed to be satisfied if the notice or demand is prepared and signed, in anycase in which the address of the person last known to the director is in anarea for which United States post offices under instructions of the PostmasterGeneral, by reason of the combatant activities, are not accepting mail fordelivery at the time the notice or demand is signed.  In this case the noticeor demand shall be deemed to have been given or made upon the date it issigned.

(f)  The assessment or collection of any tax orof any liability to the State in respect of any tax or any action or proceedingby or on behalf of the State in connection therewith, may be made, taken,begun, or prosecuted in accordance with law, without regard to subsection (b),unless prior to the assessment, collection, action, or proceeding it isascertained that the person concerned is entitled to the benefits of subsection(b).

(g)  Treatment of individuals performing DesertShield services:

(1)  Any individual who performed Desert Shieldservices (and the spouse of the individual) shall be entitled to the benefitsof this section in the same manner as if the services were services referred toin subsection (b).

(2)  For purposes of this subsection, "DesertShield services" means any services in the armed forces of the UnitedStates or in support of the armed forces if these services are performed in thearea designated by the President as the "Persian Gulf Desert Shieldarea" and the services are performed during the period beginning on August2, 1990, and ending on the date on which any portion of the Persian Gulf DesertShield area is designated by the President as a combat zone pursuant to section112 (with respect to certain combat pay of members of the armed forces) of thefederal Internal Revenue Code of 1986, as amended.

(h)  For purposes of this section,"qualified hospitalization" means any hospitalization outside theUnited States and any hospitalization inside the United States, except that notmore than five years of hospitalization inside the United States may be takeninto account under this subsection.  The five-year period of qualifiedhospitalization inside the United States shall not apply for purposes ofapplying this section with respect to the spouse of an individual entitled tothe benefits of subsection (b).

(i)  If an individual is entitled to thebenefits of this section with respect to any return and the return is timelyfiled (determined after the application of subsection (b)) section 231-23(d)(1)with respect to the limitations for computing interest shall not apply andinterest shall be paid from the due date of the return regardless of when thereturn is filed.

(j)  If an individual is entitled to thebenefits of subsection (b), then, with respect to claiming any credit pursuantto state tax laws set forth in this title 14 and any general credit enactedpursuant to article VII, section 6, of the state constitution, the limitationperiod prescribed for such claims shall be determined after the application ofsubsection (b). [L 1991, c 208, §2; am L 2004, c 89, §2]

 

Note

 

  The 2004 amendment applies to taxable years beginning afterDecember 31, 2003, except as otherwise provided in L 2004, c 89.  L 2004, c 89,§6.

 

Cross References

 

  Civil relief for state military forces, see chapter 657D.