§ 144 — Armed forces relief provisions

§ 144. Armed forces relief provisions. (a) Time to be disregarded.--In\nthe case of an individual serving in the armed forces of the United\nStates or serving in support of such armed forces, in an area designated\nby the president of the United States by executive order as a "combat\nzone" at any time during the period designated by the president by\nexecutive order as the period of combatant activities in such zone, or\nhospitalized outside the state as a result of injury received while\nserving in such an area during such time, the period of service in such\narea, plus the period of continuous hospitalization outside the state\nattributable to such injury, and the next one hundred eighty days\nthereafter, shall be disregarded in determining, under this title, in\nrespect of the tax liability (including any interest, penalty, or\naddition to the tax) of such individual--\n (1) Whether any of the following acts was performed within the time\nprescribed therefor:\n (A) filing any return of tax;\n (B) payment of any income tax or any installment thereof or of any\nother liability to the director of finance, in respect thereof;\n (C) filing a petition with the director of finance for credit or\nrefund or for redetermination of a deficiency, or application for review\nof a decision rendered by the director of finance;\n (D) allowance of a credit or refund of tax;\n (E) filing a claim for credit or refund of tax;\n (F) assessment of tax;\n (G) giving or making any notice or demand for the payment of any tax,\nor with respect to any liability to the director of finance in respect\nof tax;\n (H) collection, by the director of finance, by levy or otherwise of\nthe amount of any liability in respect of tax;\n (I) bringing suit by the city, or any officer, on its behalf, in\nrespect of any liability in respect of tax; and\n (J) any other act required or permitted under this title or specified\nin regulations prescribed under this section by the director of finance.\n (2) The amount of any credit or refund (including interest).\n (b) Action taken before ascertainment of right to benefits.--The\nassessment or collection of the tax imposed by this title or of any\nliability to the director of finance in respect of such tax, or any\naction or proceeding by or on behalf of the director of finance in\nconnection therewith, may be made, taken, begun, or prosecuted in\naccordance with law, without regard to the provisions of subdivision\n(a), unless prior to such assessment, collection, action, or proceeding\nit is ascertained that the person concerned is entitled to the benefit\nof subdivision (a).\n (c) Members of armed forces dying in action.--In the case of any\nperson who dies during an induction period while in active service as a\nmember of the armed forces of the United States, if such death occurred\nwhile serving in a combat zone during a period of combatant activities\nin such zone, as described in subdivision (a), or as a result of wounds,\ndisease or injury incurred while so serving, the tax imposed by this\ntitle shall not apply with respect to the taxable year in which falls\nthe date of his death, or with respect to any prior taxable year ending\non or after the first day he so served in a combat zone, and no returns\nshall be required in behalf of such person or his estate for such year;\nand the tax for any such taxable year which is unpaid at the date of his\ndeath, including interest, additions to tax and penalties, if any, shall\nnot be assessed and if assessed, the assessment shall be abated and, if\ncollected, shall be refunded to the legal representative of his estate\nif one has been appointed and has qualified, or, if no legal\nrepresentative has been appointed or has qualified, to his widow.\n