§235-100  Persons in military service. The collection from any person in the military service of any tax on the incomeof such person, whether falling due prior to or during the person's period ofmilitary service (which term, as used in this section, shall have the samemeaning as in the Soldiers' and Sailors' Civil Relief Act of 1940, as amended),shall be deferred for a period extending not more than six months after thetermination of the person's period of military service if such person's abilityto pay such tax is materially impaired by reason of such service.  No intereston any amount of tax, collection of which is deferred for any period under thissection, and no penalty for nonpayment of such amount during such period, shallaccrue for such period of deferment by reason of such nonpayment.  The runningof any statute of limitations against the collection of such tax by distraintor otherwise shall be suspended for the period of military service of anyindividual the collection of whose tax is deferred under this section, and foran additional period of nine months beginning with the day following the periodof military service. [L Sp 1957, c 1, pt of §2; Supp, §121-34; HRS §235-100;gen ch 1985]

 

Cross References

 

  Civil relief for state military force, see §657D-43.