Sec. 105. Expansion of protections for members of uniformed services regarding taxes respecting real property occupied by businesses owned by such members
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Subsection (a)(2) of section 501 of the Servicemembers Civil Relief Act ( 50 U.S.C. App. 561 ) is amended by striking the matter before subparagraph
(A)and inserting the following: real property occupied for dwelling, professional, trade, business, or agricultural purposes by a servicemember, the servicemember's dependents or employees, or a business which (without regard to the form in which such profession, trade, business, or agricultural operation is organized or carried out) is owned entirely by a servicemember or by a servicemember and the spouse of the servicemember— . Such section is further amended by adding at the end the following new subsection: In order for real property owned by a business which is owned entirely by a servicemember or by a servicemember and the spouse of the servicemember to be subject to the protections provided in this section, the servicemember shall provide to the applicable taxing authority written notice and a copy of the military orders calling the servicemember to military service and any orders further extending military service, not later than 180 days after the date of the servicemember's termination or release from military service. .