§ 67-2-112 — Date tax due - Member of armed forces serving during period of hostilities

(a) The tax or taxes due and payable on account of income received during a taxpayer's tax year shall be paid in full on or before the fifteenth day of the fourth month commencing after the end of the taxpayer's tax year. (b) (1) No tax owed under this chapter by a person in the armed forces of the United States, or called into active military service of the United States, as defined in § 58-1-102 , from a reserve or national guard unit, shall be due until one hundred eighty (180) days following the conclusion of hostilities in which such person is actually engaged outside the United States or one hundred eighty (180) days after such person is transferred from the theater of operations of such hostilities, whichever is sooner. (2) A person claiming this delay shall present proof, satisfactory to the commissioner, of such person's deployment and stationing outside the United States during a period of hostilities and proof of such person's return from such deployment. (3) This subsection (b) shall expressly apply to personnel stationed outside the United States during Operation Enduring Freedom or other hostilities where the military personnel are entitled to combat compensation as determined by the United States department of defense. (4) The estate of any such person who is killed in action in such hostilities shall owe no tax under this chapter, and any liability for any such tax, penalty or interest is forgiven.

Legislative History

Acts 1931 (2nd Ex. Sess.), ch. 20, § 7; 1933, ch. 60, § 3; 1939, ch. 64, § 1; C. Supp. 1950, § 1123.7; Acts 1955, ch. 135, § 1; 1967, ch. 176, § 4; T.C.A. (orig. ed.), § 67-2618; Acts 1991, ch. 397, § 2; 2002, ch. 664, §3; 2003 , ch. 87, § 2; 2004, ch. 800, § 1.