§ 76 — Armed forces relief provisions

New York § 76

• Jurisdiction: New York
• Law GCT: General City
• Part 5: Procedure and Administration
• Art. 2-D: City Personal Income Tax On Residents

Text

§ 76. Armed forces relief provisions.--(a) Time to be disregarded.--\nIn the 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 local law in\nrespect of the income 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 income tax (except withholding tax);\n (B) payment of any income tax (except withholding tax) or any\ninstallment thereof or of any other liability to the administrator, in\nrespect thereof;\n (C) filing a petition with the administrator for credit or refund or\nfor redetermination of a deficiency, or application for review of a\ndecision rendered by the administrator;\n (D) allowance of a credit or refund of income tax;\n (E) filing a claim for credit or refund of income tax;\n (F) assessment of income tax;\n (G) giving or making any notice or demand for the payment of any\nincome tax, or with respect to any liability to the administrator in\nrespect of income tax;\n (H) collection, by the administrator, by levy or otherwise of the\namount of any liability in respect of income tax;\n (I) bringing suit by the city, or any officer, on its behalf, in\nrespect of any liability in respect of income tax; and\n (J) any other act required or permitted under this local law or\nspecified in regulations prescribed under this section by the\nadministrator.\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 local law or of any\nliability to the administrator in respect of such tax, or any action or\nproceeding by or on behalf of the administrator in connection therewith,\nmay be made, taken, begun, or prosecuted in accordance with law, without\nregard to the provisions of subdivision (a), unless prior to such\nassessment, collection, action, or proceeding it is ascertained that the\nperson concerned is entitled to the benefit of 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\nlocal law shall not apply with respect to the taxable year in which\nfalls the date of his or her death, or with respect to any prior taxable\nyear ending on or after the first day so served in a combat zone, and no\nreturns shall be required in behalf of such person or his or her estate\nfor such year; and the tax for any such taxable year which is unpaid at\nthe date of death, including interest, additions to tax and penalties,\nif any, shall not be assessed and, if assessed, the assessment shall be\nabated and, if collected, shall be refunded to the legal representative\nof such estate if one has been appointed and has qualified, or, if no\nlegal representative has been appointed or has qualified, to the\nsurviving spouse.\n