N.Y. Military Law § 315: Taxes; income taxes

§ 315. Taxes; income taxes. The collection from any person in the

military service of any tax on the income of such person, whether

falling due prior to or during his period of military service, shall be

deferred for a period extending not more than six months after the

termination of his period of military service, if such person's ability

to pay such tax is materially impaired by reason of such service. No

interest on any amount of tax, collection of which is deferred for any

period under this section, shall accrue for such period of deferment, by

reason of such non-payment. The running of any statute of limitations

against collection of such tax, by distraint or otherwise, shall be

suspended for the period of military service, of any individual, the

collection of whose tax is deferred under this section, and for an

additional period of nine months beginning with the day following the

termination of his period of military service.