§ 4000. Income taxes
309 words·~1 min read·
/usc/title-50/section-4000A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Deferral of tax Upon notice to the Internal Revenue Service or the tax authority of a State or a political subdivision of a State, the collection of income tax on the income of a servicemember falling due before or during military service shall be deferred for a period not more than 180 days after termination of or release from military service, if a servicemember’s ability to pay such income tax is materially affected by military service.
(b)Accrual of interest or penalty No interest or penalty shall accrue for the period of deferment by reason of nonpayment on any amount of tax deferred under this section.
(c)Statute of limitations The running of a statute of limitations against the collection of tax deferred under this section, by seizure or otherwise, shall be suspended for the period of military service of the servicemember and for an additional period of 270 days thereafter.
(d)Application limitation This section shall not apply to the tax imposed on employees by section 3101 of title 26.
(Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.)
Connections9 cite this · traces to 2
Cited by 9 sections · top 7
U.S. Code
IRM
statute-compilations
Traces to 2 documents
U.S. Code
9 references not yet in our index
- Oct. 17, 1940, ch. 888
- Pub. L. 108–189, § 1
- 117 Stat. 2858
- act Oct. 17, 1940, ch. 888
- 54 Stat. 1189
- Pub. L. 102–12, § 9(23)
- 105 Stat. 41
- Pub. L. 108–189
- section 3 of Pub. L. 108–189
Citation graph
cites case law
§ 4000
Income taxes
IRM×6
Stat. Comp.×2
U.S.C.×1
ActOct. 17, 1940, ch. 888
Pub. L.Pub. L. 108–189, § 1
Stat.117 Stat. 2858
Actact Oct. 17, 1940, ch. 888
Stat.54 Stat. 1189
Cites 11 · showing 7Cited by 9 across 3 sources