50 U.S.C. § 3998 — Land rights of servicemembers

Page 1011 TITLE 50—WAR AND NATIONAL DEFENSE § 3998 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. § 3996. Perfection or defense of rights (a) Right to take action not affected This subchapter shall not affect the right of a servicemember to take action during a period of military service that is authorized by law or regulations of the Department of the Interior, for the perfection, defense, or further assertion of rights initiated or acquired before entering military service. (b) Affidavits and proofs (1) In general A servicemember during a period of military service may make any affidavit or submit any proof required by law, practice, or regulation of the Department of the Interior in connec- tion with the entry, perfection, defense, or fur- ther assertion of rights initiated or acquired before entering military service before an offi- cer authorized to provide notary services under section 1044a of title 10 or any superior commissioned officer. (2) Legal status of affidavits Such affidavits shall be binding in law and subject to the same penalties as prescribed by section 1001 of title 18. (Oct. 17, 1940, ch. 888, title V, § 506, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857.) Editorial Notes CODIFICATION Section was formerly classified to section 566 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 506 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1188; Pub. L. 102–12, § 9(21), Mar. 18, 1991, 105 Stat. 41, related to mineral permits and leases and the suspension of operations and term of permits and leases, prior to the general amendment of this Act by Pub. L. 108–189. See section 3995 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. § 3997. Distribution of information concerning benefits of subchapter (a) Distribution of information by Secretary con- cerned The Secretary concerned shall issue to servicemembers information explaining the pro- visions of this subchapter. (b) Application forms The Secretary concerned shall provide applica- tion forms to servicemembers requesting relief under this subchapter. (c) Information from Secretary of the Interior The Secretary of the Interior shall furnish to the Secretary concerned information explaining the provisions of this subchapter (other than sections 3991, 4000, and 4001 of this title) and re- lated application forms. (Oct. 17, 1940, ch. 888, title V, § 507, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857.) Editorial Notes CODIFICATION Section was formerly classified to section 567 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 507 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1188; Pub. L. 102–12, § 9(22), Mar. 18, 1991, 105 Stat. 41, related to right to take action for perfection and defense of rights as unaffected, and affidavits and proofs, prior to the general amendment of this Act by Pub. L. 108–189. See section 3996 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. § 3998. Land rights of servicemembers (a) No age limitations Any servicemember under the age of 21 in military service shall be entitled to the same rights under the laws relating to lands owned or controlled by the United States, including min- ing 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 sus- pended as to entry by a servicemember in mili- tary service or the spouse of such servicemember 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 or under the laws of the State where the land is situated. (Oct. 17, 1940, ch. 888, title V, § 508, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2857; amend- ed Pub. L. 111–97, § 4(a), Nov. 11, 2009, 123 Stat. 3008.) Editorial Notes CODIFICATION Section was formerly classified to section 568 of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. PRIOR PROVISIONS A prior section 508 of act Oct. 17, 1940, ch. 888, art. V, 54 Stat. 1189, related to irrigation rights and suspension of residence requirements, prior to the general amend- ment of this Act by Pub. L. 108–189. AMENDMENTS 2009—Subsec. (b). Pub. L. 111–97 inserted ‘‘or the spouse of such servicemember’’ after ‘‘a servicemember in military service’’. 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