§ 315 — Taxes; income taxes

§ 315. Taxes; income taxes. The collection from any person in the\nmilitary service of any tax on the income of such person, whether\nfalling due prior to or during his period of military service, shall be\ndeferred for a period extending not more than six months after the\ntermination of his period of military service, if such person's ability\nto pay such tax is materially impaired by reason of such service. No\ninterest on any amount of tax, collection of which is deferred for any\nperiod under this section, shall accrue for such period of deferment, by\nreason of such non-payment. The running of any statute of limitations\nagainst collection of such tax, by distraint or otherwise, shall be\nsuspended for the period of military service, of any individual, the\ncollection of whose tax is deferred under this section, and for an\nadditional period of nine months beginning with the day following the\ntermination of his period of military service.\n