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50 U.S.C. § 3993 — Taxes respecting personal property, money, credits, and real property
Federal law — U.S. Code and appendices · legal_authorities
**(a) Application** This section applies in any case in which a tax or assessment, whether general or special (other than a tax on personal income), falls due and remains unpaid before or during a period of military service with respect to a servicemember’s—
(1) personal property (including motor vehicles); or
(2) real property occupied for dwelling, professional, business, or agricultural purposes by a servicemember or the servicemember’s dependents or employees—
(A) before the servicemember’s entry into military service; and
(B) during the time the tax or assessment remains unpaid.
**(b) Sale of property**
(1) **Limitation on sale of property to enforce tax assessment** — Property described in subsection (a) may not be sold to enforce the collection of such tax or assessment except by court order and upon the determination by the court that military service does not materially affect the servicemember’s ability to pay the unpaid tax or assessment.
(2) **Stay of court proceedings** — A court may stay a proceeding to enforce the collection of such tax or assessment, or sale of such property, during a period of military service of the servicemember and for a period not more than 180 days after the termination of, or release of the servicemember from, military service.
**(c) Redemption** When property described in subsection (a) is sold or forfeited to enforce the collection of a tax or assessment, a servicemember shall have the right to redeem or commence an action to redeem the servicemember’s property during the period of military service or within 180 days after termination of or release from military service. This subsection may not be construed to shorten any period provided by the law of a State (including any political subdivision of a State) for redem
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Source file: Laws/federal/codes/united-states-code/title-50/section-3993-taxes-respecting-personal-property-money-credits-and-real-property--1f65a53418.md
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Source location: Title 50, Chapter 50, § 3993; chapter-050-servicemembers-civil-relief.md
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**(a) Application** This section applies in any case in which a tax or assessment, whether general or special (other than a tax on personal income), falls due and remains unpaid before or during a period of military service with respect to a servicemember’s—
(1) personal property (including motor vehicles); or
(2) real property occupied for dwelling, professional, business, or agricultural purposes by a servicemember or the servicemember’s dependents or employees—
(A) before the servicemember’s entry into military service; and
(B) during the time the tax or assessment remains unpaid.
**(b) Sale of property**
(1) **Limitation on sale of property to enforce tax assessment** — Property described in subsection (a) may not be sold to enforce the collection of such tax or assessment except by court order and upon the determination by the court that military service does not materially affect the servicemember’s ability to pay the unpaid tax or assessment.
(2) **Stay of court proceedings** — A court may stay a proceeding to enforce the collection of such tax or assessment, or sale of such property, during a period of military service of the servicemember and for a period not more than 180 days after the termination of, or release of the servicemember from, military service.
**(c) Redemption** When property described in subsection (a) is sold or forfeited to enforce the collection of a tax or assessment, a servicemember shall have the right to redeem or commence an action to redeem the servicemember’s property during the period of military service or within 180 days after termination of or release from military service. This subsection may not be construed to shorten any period provided by the law of a State (including any political subdivision of a State) for redemption.
**(d) Interest on tax or assessment** Whenever a servicemember does not pay a tax or assessment on property described in subsection (a) when due, the amount of the tax or assessment due and unpaid shall bear interest until paid at the rate of 6 percent per year. An additional penalty or interest shall not be incurred by reason of nonpayment. A lien for such unpaid tax or assessment may include interest under this subsection.
**(e) Joint ownership application** This section applies to all forms of property described in subsection (a) owned individually by a servicemember or jointly by a servicemember and a dependent or dependents.
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Federal law — U.S. Code and appendices · legal_authorities
The findings of fact and conclusions of law made by the Secretary of Veterans Affairs in administering this subchapter are subject to review on appeal to the Board of Veterans’ Appeals pursuant to chapter 71 of title 38 and to judicial review only as provided in chapter 72 of such title.
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3992
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Any person aggrieved by a violation of this chapter may in a civil action—
(1) obtain any appropriate equitable or declaratory relief with respect to the violation;
(2) recover all other appropriate relief, including monetary damages; and
(3) be a representative party on behalf of members of a class or be a member of a class, in accordance with the Federal Rules of Civil Procedure, notwithstanding any previous agreement to the contrary.
**(b) Costs and attorney fees** The court may award to a person aggrieved by a violation of this chapter who prevails in an action brought under subsection (a) the costs of the action, including a reasonable attorney fee.
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3901
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirements suspended** The provisions of [section 28 of title 30](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section28&num=0&edition=prelim) specified in subsection (b) shall not apply to a servicemember’s claims or interests in claims, regularly located and recorded, during a period of military service and 180 days thereafter, or during any period of hospitalization or rehabilitation due to injuries or disabilities incurred in the line of duty.
**(b) Requirements** The provisions in [section 28 of title 30](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title30-section28&num=0&edition=prelim) that shall not apply under subsection (a) are those which require that on each mining claim located after May 10, 1872, and until a patent has been issued for such claim, not less than $100 worth of labor shall be performed or improvements made during each year.
**(c) Period of protection from forfeiture** A mining claim or an interest in a claim owned by a servicemember that has been regularly located and recorded shall not be subject to forfeiture for nonperformance of annual assessments during the period of military service and for 180 days thereafter, or for any period of hospitalization or rehabilitation described in subsection (a).
**(d) Filing requirement** In order to obtain the protections of this section, the claimant of a mining location shall, before the end of the assessment year in which military service is begun or within 60 days after the end of such assessment year, cause to be filed in the office where the location notice or certificate is recorded a notice communicating the fact of military service and the desire to hold the mining claim under this section.
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 3996
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Federal law — U.S. Code and appendices · legal_authorities
Page 1009
TITLE 50—WAR AND NATIONAL DEFENSE
§ 3993
(c) Redemption
When property described in subsection (a) is
sold or forfeited to enforce the collection of a
tax or assessment, a servicemember shall have
the right to redeem or commence an action to
redeem the servicemember’s property during the
period of military service or within 180 days
after termination of or release from military
service. This subsection may not be construed to
shorten any period provided by the law of a
State (including any political subdivision of a
State) for redemption.
(d) Interest on tax or assessment
Whenever a servicemember does not pay a tax
or assessment on property described in sub-
section (a) when due, the amount of the tax or
assessment due and unpaid shall bear interest
until paid at the rate of 6 percent per year. An
additional penalty or interest shall not be in-
curred by reason of nonpayment. A lien for such
unpaid tax or assessment may include interest
under this subsection.
(e) Joint ownership application
This section applies to all forms of property
described in subsection (a) owned individually
by
a
servicemember
or
jointly
by
a
servicemember and a dependent or dependents.
(Oct. 17, 1940, ch. 888, title V, § 501, as added Pub.
L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2854.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 561 of the
former Appendix to this title prior to editorial reclassi-
fication and renumbering as this section.
PRIOR PROVISIONS
A prior section 501 of act Oct. 17, 1940, ch. 888, art. V,
54 Stat. 1187, related to rights in public lands and graz-
ing lands, prior to the general amendment of this Act
by Pub. L. 108–189. See section 3992 of this title.
Provisions similar to this section were con
Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 3993
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