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50 U.S.C. § 4012 — Certificates of service; persons reported

Federal law — U.S. Code and appendices · legal_authorities

50 U.S.C. § 4012 — Certificates of service; persons reported

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 faci

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Stable record: federal_law:legal_authorities:usc2024-54347c290a3d346ad6a6302f
Source file: Laws/federal/codes/united-states-code-2024/title-50/section-4012-certificates-of-service-persons-reported--94c9f9ea6a.md
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Source location: USCODE-2024-title50-chap50-subchapVI-sec4012.pdf

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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.

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Federal law — U.S. Code and appendices · legal_authorities

50 U.S.C. § 4012 — Residence for tax purposes

**(a) Residence or domicile** (1) **In general** — 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. (2) **Spouses** — A spouse of 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 spouse by reason of being absent or present in any tax jurisdiction of the United States solely 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 income for services performed or from sources within a tax jurisdiction of the United States if the spouse is not a resident or domiciliary of the jurisdiction in whi

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