2023 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.