N.Y. Military Law Section 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.

Source: Section 315 — Taxes; income taxes, https://www.­nysenate.­gov/legislation/laws/MIL/315 (updated Sep. 22, 2014; accessed Jan. 18, 2025).

300
Findings and declaration of emergency 301
Definitions 301‑A
Notice of benefits to persons in and persons enlisting in the state organized militia 301‑B
Extension of benefits to dependents 301‑C
Accident prevention course information 302
Stay, et cetera, to persons secondarily liable 303
Representation 304
Proceedings to be stayed unless interest unaffected by military service 305
Relief against fines and penalties, et cetera 306
Actions against persons in service 307
Continuance of stay, et cetera 308
Statutes of limitations and statutes of a similar nature 308‑A
Waiver of professional continuing education requirements 308‑B
Extension of license, certificate or registration 309
Evictions 310
Liability for rent accruing after induction 311
Installment purchases 311‑A
Termination of motor vehicle lease contracts 311‑B
Cancellation without penalty of certain additional rental contracts 311‑C
Termination without penalty of certain service contracts 312
Mortgages 313
Settlement of cases involving stayed proceeding in foreclosure or repossession of personal property 313‑A
Exercise of rights under this article not to affect certain future financial transactions 314
Taxes 315
Taxes 316
Policies of insurance 316‑A
Protection of assignor of life insurance policy 316‑B
Professional liability protection for certain persons ordered to active duty in armed forces 317
Reemployment in private industry 318
Policy of the state 319
Evasive transfers of interest 321
Certificates of service 322
Interlocutory orders 323
Further relief 323‑A
Maximum rate of interest 323‑B
Filing fees waiver 324
Separability 325
Inconsistent provisions in other acts 326
Article thirteen of military law, added by laws of nineteen hundred forty-one, chapter six hundred eighty-six 327
Duration of the emergency 328
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Accessed:
Jan. 18, 2025

Last modified:
Sep. 22, 2014

§ 315’s source at nysenate​.gov

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