N.Y. General City Model 772/66 § 144: Armed forces relief provisions

§ 144. Armed forces relief provisions. (a) Time to be disregarded.--In

the case of an individual serving in the armed forces of the United

States or serving in support of such armed forces, in an area designated

by the president of the United States by executive order as a "combat

zone" at any time during the period designated by the president by

executive order as the period of combatant activities in such zone, or

hospitalized outside the state as a result of injury received while

serving in such an area during such time, the period of service in such

area, plus the period of continuous hospitalization outside the state

attributable to such injury, and the next one hundred eighty days

thereafter, shall be disregarded in determining, under this title, in

respect of the tax liability (including any interest, penalty, or

addition to the tax) of such individual--

(1) Whether any of the following acts was performed within the time

prescribed therefor:

(A) filing any return of tax;

(B) payment of any income tax or any installment thereof or of any

other liability to the director of finance, in respect thereof;

(C) filing a petition with the director of finance for credit or

refund or for redetermination of a deficiency, or application for review

of a decision rendered by the director of finance;

(D) allowance of a credit or refund of tax;

(E) filing a claim for credit or refund of tax;

(F) assessment of tax;

(G) giving or making any notice or demand for the payment of any tax,

or with respect to any liability to the director of finance in respect

of tax;

(H) collection, by the director of finance, by levy or otherwise of

the amount of any liability in respect of tax;

(I) bringing suit by the city, or any officer, on its behalf, in

respect of any liability in respect of tax; and

(J) any other act required or permitted under this title or specified

in regulations prescribed under this section by the director of finance.

(2) The amount of any credit or refund (including interest).

(b) Action taken before ascertainment of right to benefits.--The

assessment or collection of the tax imposed by this title or of any

liability to the director of finance in respect of such tax, or any

action or proceeding by or on behalf of the director of finance in

connection therewith, may be made, taken, begun, or prosecuted in

accordance with law, without regard to the provisions of subdivision

(a), unless prior to such assessment, collection, action, or proceeding

it is ascertained that the person concerned is entitled to the benefit

of subdivision (a).

(c) Members of armed forces dying in action.--In the case of any

person who dies during an induction period while in active service as a

member of the armed forces of the United States, if such death occurred

while serving in a combat zone during a period of combatant activities

in such zone, as described in subdivision (a), or as a result of wounds,

disease or injury incurred while so serving, the tax imposed by this

title shall not apply with respect to the taxable year in which falls

the date of his death, or with respect to any prior taxable year ending

on or after the first day he so served in a combat zone, and no returns

shall be required in behalf of such person or his estate for such year;

and the tax for any such taxable year which is unpaid at the date of his

death, including interest, additions to tax and penalties, if any, shall

not be assessed and if assessed, the assessment shall be abated and, if

collected, shall be refunded to the legal representative of his estate

if one has been appointed and has qualified, or, if no legal

representative has been appointed or has qualified, to his widow.