50 U.S.C. § 4001 — Residence for tax purposes

Page 1012 TITLE 50—WAR AND NATIONAL DEFENSE § 3999 Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2009 AMENDMENT Pub. L. 111–97, § 4(b), Nov. 11, 2009, 123 Stat. 3008, pro- vided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply with respect to servicemembers in military service (as defined in sec- tion 101 of such Act (50 U.S.C. App. 511) [now 50 U.S.C. 3911]) on or after the date of the enactment of this Act [Nov. 11, 2009].’’ EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 3999. Regulations The Secretary of the Interior may issue regu- lations necessary to carry out this subchapter (other than sections 3991, 4000, and 4001 of this title). (Oct. 17, 1940, ch. 888, title V, § 509, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.) Editorial Notes CODIFICATION Section was formerly classified to section 569 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 509 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Oct. 6, 1942, ch. 581, § 15, 56 Stat. 776, re- lated to distribution of information concerning benefits of tax and public lands provisions and forms, prior to the general amendment of this Act by Pub. L. 108–189. See section 3997 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 4000. 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 de- ferred 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 pe- riod 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 im- posed on employees by section 3101 of title 26. (Oct. 17, 1940, ch. 888, title V, § 510, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858.) Editorial Notes CODIFICATION Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 510 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189; Pub. L. 102–12, § 9(23), Mar. 18, 1991, 105 Stat. 41, related to leave of absence for homestead entrymen to perform farm labor, prior to the general amendment of this Act by Pub. L. 108–189. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 4001. Residence for tax purposes (a) Residence or domicile (1) In general A servicemember shall neither lose nor ac- quire 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. (2) Spouses A spouse of a servicemember shall neither lose nor acquire a residence or domicile for purposes of taxation with respect to the per- son, personal property, or income of the spouse by reason of being absent or present in any tax jurisdiction of the United States sole- ly to be with the servicemember in compliance with the servicemember’s military orders. (3) Election For any taxable year of the marriage, a servicemember and the spouse of such servicemember may elect to use for purposes of taxation, regardless of the date on which the marriage of the servicemember and the spouse occurred, any of the following: (A) The residence or domicile of the servicemember. (B) The residence or domicile of the spouse. (C) The permanent duty station of the servicemember. (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) Income of a military spouse Income for services performed by the spouse of a servicemember shall not be deemed to be in- come for services performed or from sources within a tax jurisdiction of the United States if Page 1013 TITLE 50—WAR AND NATIONAL DEFENSE § 4001 the spouse is not a resident or domiciliary of the jurisdiction in which the income is earned be- cause the spouse is in the jurisdiction solely to be with the servicemember serving in compli- ance with military orders. (d) Personal property (1) Relief from personal property taxes The personal property of a servicemember or the spouse 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 compli- ance 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 or the spouse’s domicile or residence. (3) Exception for property used in trade or business This section does not prevent taxation by a tax jurisdiction with respect to personal prop- erty used in or arising from a trade or busi- ness, if it has jurisdiction. (4) Relationship to law of State of domicile Eligibility for relief from personal property taxes under this subsection is not contingent on whether or not such taxes are paid to the State of domicile. (e) Increase of tax liability A tax jurisdiction may not use the military compensation of a nonresident servicemember to increase the tax liability imposed on other in- come earned by the nonresident servicemember or spouse subject to tax by the jurisdiction. (f) Federal Indian reservations An Indian servicemember whose legal resi- dence or domicile is a Federal Indian reserva- tion shall be taxed by the laws applicable to Federal Indian reservations and not the State where the reservation is located. (g) Definitions For purposes of this section: (1) Personal property The term ‘‘personal property’’ means intan- gible and tangible property (including motor vehicles). (2) Taxation The term ‘‘taxation’’ includes licenses, fees, or excises imposed with respect to motor vehi- cles and their use, if the license, fee, or excise is paid by the servicemember in the servicemember’s State of domicile or resi- dence. (3) Tax jurisdiction The term ‘‘tax jurisdiction’’ means a State or a political subdivision of a State. (Oct. 17, 1940, ch. 888, title V, § 511, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2858; amend- ed Pub. L. 111–97, § 3(a), Nov. 11, 2009, 123 Stat. 3008; Pub. L. 115–407, title III, § 302(a), Dec. 31, 2018, 132 Stat. 5373; Pub. L. 117–333, § 18, Jan. 5, 2023, 136 Stat. 6137.) Editorial Notes CODIFICATION Section was formerly classified to section 571 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 511 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189, related to land rights of persons under 21. See section 3998 of this title. Prior sections 512 to 514 of act Oct. 17, 1940, ch. 888, were omitted in the general amendment of this Act by Pub. L. 108–189. Section 512, act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1190; Oct. 6, 1942, ch. 581, § 16, 56 Stat. 776, related to ex- tension of benefits to persons serving with war allies of the United States. See section 3914 of this title. Section 513, act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1190, related to deferral of income tax collection and the statute of limitations. See section 4000 of this title. Section 514, act Oct. 17, 1940, ch. 888, art. V, as added Oct. 6, 1942, ch. 581, § 17, 56 Stat. 777; amended July 3, 1944, ch. 397, § 1, 58 Stat. 722; Pub. L. 87–771, Oct. 9, 1962, 76 Stat. 768; Pub. L. 102–12, § 9(24), Mar. 18, 1991, 105 Stat. 41, related to residence for tax purposes. See section 4001 of this title. AMENDMENTS 2023—Subsec. (a)(2), (3). Pub. L. 117–333 added pars. (2) and (3) and struck out former par. (2) which related to residence of spouses of servicemembers for tax pur- poses. 2018—Subsec. (a)(2). Pub. L. 115–407 designated exist- ing provisions as subpar. (A), inserted heading, and added subpar. (B). 2009—Subsec. (a). Pub. L. 111–97, § 3(a)(1), designated existing provisions as par. (1), inserted heading, and added par. (2). Subsec. (c). Pub. L. 111–97, § 3(a)(3), added subsec. (c). Former subsec. (c) redesignated (d). Subsec. (d). Pub. L. 111–97, § 3(a)(2), redesignated sub- sec. (c) as (d). Former subsec. (d) redesignated (e). Subsec. (d)(1). Pub. L. 111–97, § 3(a)(4)(A), inserted ‘‘or the spouse of a servicemember’’ after ‘‘The personal property of a servicemember’’. Subsec. (d)(2). Pub. L. 111–97, § 3(a)(4)(B), inserted ‘‘or the spouse’s’’ after ‘‘servicemember’s’’. Subsecs. (e) to (g). Pub. L. 111–97, § 3(a)(2), redesig- nated subsecs. (d) to (f) as (e) to (g), respectively. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2018 AMENDMENT Pub. L. 115–407, title III, § 302(b), Dec. 31, 2018, 132 Stat. 5373, provided that: ‘‘The amendments made by subsection (a) [amending this section] shall apply with respect to any return of State or local income tax filed for any taxable year beginning with the taxable year that includes the date of the enactment of this Act [Dec. 31, 2018].’’ EFFECTIVE DATE OF 2009 AMENDMENT Pub. L. 111–97, § 3(b), Nov. 11, 2009, 123 Stat. 3008, pro- vided that: ‘‘Subsections (a)(2) and (c) of section 511 of such Act [Servicemembers Civil Relief Act] (50 U.S.C. App. 571) [now 50 U.S.C. 4001], as added by subsection (a) of this section, and the amendments made to such sec- tion 511 by subsection (a)(4) of this section [amending this section], shall apply with respect to any return of State or local income tax filed for any taxable year be- ginning with the taxable year that includes the date of the enactment of this Act [Nov. 11, 2009].’’ EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. Page 1014 TITLE 50—WAR AND NATIONAL DEFENSE § 4011 SUBCHAPTER VI—ADMINISTRATIVE REMEDIES § 4011. Inappropriate use of chapter If a court determines, in any proceeding to en- force a civil right, that any interest, property, or contract has been transferred or acquired with the intent to delay the just enforcement of such right by taking advantage of this chapter, the court shall enter such judgment or make such order as might lawfully be entered or made concerning such transfer or acquisition. (Oct. 17, 1940, ch. 888, title VI, § 601, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2859.) Editorial Notes CODIFICATION Section was formerly classified to section 581 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 601 of act Oct. 17, 1940, ch. 888, art. VI, 54 Stat. 1190; Jan. 20, 1942, ch. 10, §§ 1, 2, 56 Stat. 10; Pub. L. 102–12, § 9(26), Mar. 18, 1991, 105 Stat. 41, related to certificates of service and persons reported missing, prior to the general amendment of this Act by Pub. L. 108–189. See section 4012 of this title. Provisions similar to this section were contained in section 600 of act Oct. 17, 1940, ch. 888, art. VI, 54 Stat. 1190; Pub. L. 102–12, § 9(25), Mar. 18, 1991, 105 Stat. 41, prior to the general amendment of this Act by Pub. L. 108–189. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 4012. Certificates of service; persons reported missing (a) Prima facie evidence In any proceeding under this chapter, a certifi- cate signed by the Secretary concerned is prima facie evidence as to any of the following facts stated in the certificate: (1) That a person named is, is not, has been, or has not been in military service. (2) The time and the place the person en- tered military service. (3) The person’s residence at the time the person entered military service. (4) The rank, branch, and unit of military service of the person upon entry. (5) The inclusive dates of the person’s mili- tary service. (6) The monthly pay received by the person at the date of the certificate’s issuance. (7) The time and place of the person’s termi- nation of or release from military service, or the person’s death during military service. (b) Certificates The Secretary concerned shall furnish a cer- tificate under subsection (a) upon receipt of an application for such a certificate. A certificate appearing to be signed by the Secretary con- cerned is prima facie evidence of its contents and of the signer’s authority to issue it. (c) Treatment of servicemembers in missing sta- tus A servicemember who has been reported miss- ing is presumed to continue in service until ac- counted for. A requirement under this chapter that begins or ends with the death of a servicemember does not begin or end until the servicemember’s death is reported to, or deter- mined by, the Secretary concerned or by a court of competent jurisdiction. (Oct. 17, 1940, ch. 888, title VI, § 602, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2859.) Editorial Notes CODIFICATION Section was formerly classified to section 582 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 602 of act Oct. 17, 1940, ch. 888, art. VI, 54 Stat. 1191, related to revocation of interlocutory or- ders, prior to the general amendment of this Act by Pub. L. 108–189. See section 4013 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title. § 4013. Interlocutory orders An interlocutory order issued by a court under this chapter may be revoked, modified, or ex- tended by that court upon its own motion or otherwise, upon notification to affected parties as required by the court. (Oct. 17, 1940, ch. 888, title VI, § 603, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2860.) Editorial Notes CODIFICATION Section was formerly classified to section 583 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 603 of act Oct. 17, 1940, ch. 888, art. VI, 54 Stat. 1191, related to separability, prior to the gen- eral amendment of this Act by Pub. L. 108–189. Prior sections 604 and 605 of act Oct. 17, 1940, ch. 888, were omitted in the general amendment of this Act by Pub. L. 108–189. Section 604 of act Oct. 17, 1940, ch. 888, art. VI, 54 Stat. 1191; Pub. L. 102–12, § 9(27), Mar. 18, 1991, 105 Stat. 41, related to termination date. Section 605 of act Oct. 17, 1940, ch. 888, art. VI, 54 Stat. 1191, related to the inapplicability of act Mar. 8, 1918, ch. 20, 40 Stat. 440, to military service performed after Oct. 17, 1940. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to any case not final before Dec. 19, 2003, see section 3 of Pub. L. 108–189, set out as a note under section 3901 of this title.