NY Gen City L § 25-A-76 (2021)
2021 New York Laws GCT - General City Article 2-D - City Personal Income Tax on Residents 25-A-76 - Armed Forces Relief Provisions.

§ 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.