Page:United States Statutes at Large Volume 117.djvu/2877

 117 STAT. 2858

PUBLIC LAW 108–189—DEC. 19, 2003

including mining and mineral leasing laws, as those servicemembers who are 21 years of age. ‘‘(b) RESIDENCY REQUIREMENT.—Any requirement related to the establishment of a residence within a limited time shall be suspended as to entry by a servicemember in military service until 180 days after termination of or release from military service. ‘‘(c) ENTRY APPLICATIONS.—Applications for entry may be verified before a person authorized to administer oaths under section 1044a of title 10, United States Code, or under the laws of the State where the land is situated. 50 USC app. 569.

‘‘SEC. 509. REGULATIONS.

‘‘The Secretary of the Interior may issue regulations necessary to carry out this title (other than sections 501, 510, and 511). 50 USC app. 570.

‘‘SEC. 510. INCOME TAXES.

‘‘(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 the Internal Revenue Code of 1986. 50 USC app. 571.

Applicability.

VerDate 11-MAY-2000

13:59 Aug 30, 2004

‘‘SEC. 511. RESIDENCE FOR TAX PURPOSES.

‘‘(a) RESIDENCE OR DOMICILE.—A servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the person, personal property, or income of the servicemember by reason of being absent or present in any tax jurisdiction of the United States solely in compliance with military orders. ‘‘(b) MILITARY SERVICE COMPENSATION.—Compensation of a servicemember for military service shall not be deemed to be income for services performed or from sources within a tax jurisdiction of the United States if the servicemember is not a resident or domiciliary of the jurisdiction in which the servicemember is serving in compliance with military orders. ‘‘(c) PERSONAL PROPERTY.— ‘‘(1) RELIEF FROM PERSONAL PROPERTY TAXES.—The personal property of a servicemember shall not be deemed to be located or present in, or to have a situs for taxation in, the tax jurisdiction in which the servicemember is serving in compliance with military orders. ‘‘(2) EXCEPTION FOR PROPERTY WITHIN MEMBER’S DOMICILE OR RESIDENCE.—This subsection applies to personal property or its use within any tax jurisdiction other than the servicemember’s domicile or residence.

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