76. 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 local law in respect of the income 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 income tax (except withholding tax);
(B) payment of any income tax (except withholding tax) or any installment thereof or of any other liability to the administrator, in respect thereof;
(C) filing a petition with the administrator for credit or refund or for redetermination of a deficiency, or application for review of a decision rendered by the administrator;
(D) allowance of a credit or refund of income tax;
(E) filing a claim for credit or refund of income tax;
(F) assessment of income tax;
(G) giving or making any notice or demand for the payment of any income tax, or with respect to any liability to the administrator in respect of income tax;
(H) collection, by the administrator, by levy or otherwise of the amount of any liability in respect of income tax;
(I) bringing suit by the city, or any officer, on its behalf, in respect of any liability in respect of income tax; and
(J) any other act required or permitted under this local law or specified in regulations prescribed under this section by the administrator.
(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 local law or of any liability to the administrator in respect of such tax, or any action or proceeding by or on behalf of the administrator 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 local law shall not apply with respect to the taxable year in which falls the date of his or her death, or with respect to any prior taxable year ending on or after the first day so served in a combat zone, and no returns shall be required in behalf of such person or his or her estate for such year; and the tax for any such taxable year which is unpaid at the date of 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 such estate if one has been appointed and has qualified, or, if no legal representative has been appointed or has qualified, to the surviving spouse.
Last modified: February 3, 2019