SUBCHAPTER V—TAXES AND PUBLIC LANDS
§3991. Taxes respecting personal property, money, credits, and real property
(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.
(Oct. 17, 1940, ch. 888, title V, §501, as added
Editorial Notes
Codification
Section was formerly classified to section 561 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 501 of act Oct. 17, 1940, ch. 888, art. V,
Provisions similar to this section were contained in section 500 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§3992. Rights in public lands
(a) Rights not forfeited
The rights of a servicemember to lands owned or controlled by the United States, and initiated or acquired by the servicemember under the laws of the United States (including the mining and mineral leasing laws) before military service, shall not be forfeited or prejudiced as a result of being absent from the land, or by failing to begin or complete any work or improvements to the land, during the period of military service.
(b) Temporary suspension of permits or licenses
If a permittee or licensee under the Act of June 28, 1934 (
(c) Regulations
Regulations prescribed by the Secretary of the Interior shall provide for such suspension of permits and licenses and for the remission, reduction, or refund of grazing fees during the period of such suspension.
(Oct. 17, 1940, ch. 888, title V, §502, as added
Editorial Notes
References in Text
Act of June 28, 1934, referred to in subsec. (b), is act June 28, 1934, ch. 865,
Codification
Section was formerly classified to section 562 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 502 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§3993. Desert-land entries
(a) Desert-land rights not forfeited
A desert-land entry made or held under the desert-land laws before the entrance of the entryman or the entryman's successor in interest into military service shall not be subject to contest or cancellation—
(1) for failure to expend any required amount per acre per year in improvements upon the claim;
(2) for failure to effect the reclamation of the claim during the period the entryman or the entryman's successor in interest is in the military service, or for 180 days after termination of or release from military service; or
(3) during any period of hospitalization or rehabilitation due to an injury or disability incurred in the line of duty.
The time within which the entryman or claimant is required to make such expenditures and effect reclamation of the land shall be exclusive of the time periods described in paragraphs (2) and (3).
(b) Service-related disability
If an entryman or claimant is honorably discharged and is unable to accomplish reclamation of, and payment for, desert land due to a disability incurred in the line of duty, the entryman or claimant may make proof without further reclamation or payments, under regulations prescribed by the Secretary of the Interior, and receive a patent for the land entered or claimed.
(c) Filing requirement
In order to obtain the protection of this section, the entryman or claimant shall, within 180 days after entry into military service, cause to be filed in the land office of the district where the claim is situated a notice communicating the fact of military service and the desire to hold the claim under this section.
(Oct. 17, 1940, ch. 888, title V, §503, as added
Editorial Notes
Codification
Section was formerly classified to section 563 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 503 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§3994. Mining claims
(a) Requirements suspended
The provisions of
(b) Requirements
The provisions in
(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.
(Oct. 17, 1940, ch. 888, title V, §504, as added
Editorial Notes
Codification
Section was formerly classified to section 564 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 504 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§3995. Mineral permits and leases
(a) Suspension during military service
A person holding a permit or lease on the public domain under the Federal mineral leasing laws who enters military service may suspend all operations under the permit or lease for the duration of military service and for 180 days thereafter. The term of the permit or lease shall not run during the period of suspension, nor shall any rental or royalties be charged against the permit or lease during the period of suspension.
(b) Notification
In order to obtain the protection of this section, the permittee or lessee shall, within 180 days after entry into military service, notify the Secretary of the Interior by registered mail of the fact that military service has begun and of the desire to hold the claim under this section.
(c) Contract modification
This section shall not be construed to supersede the terms of any contract for operation of a permit or lease.
(Oct. 17, 1940, ch. 888, title V, §505, as added
Editorial Notes
Codification
Section was formerly classified to section 565 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 505 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§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 connection with the entry, perfection, defense, or further assertion of rights initiated or acquired before entering military service before an officer authorized to provide notary services under
(2) Legal status of affidavits
Such affidavits shall be binding in law and subject to the same penalties as prescribed by
(Oct. 17, 1940, ch. 888, title V, §506, as added
Editorial Notes
Codification
Section was formerly classified to section 566 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 506 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§3997. Distribution of information concerning benefits of subchapter
(a) Distribution of information by Secretary concerned
The Secretary concerned shall issue to servicemembers information explaining the provisions of this subchapter.
(b) Application forms
The Secretary concerned shall provide application 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
(Oct. 17, 1940, ch. 888, title V, §507, as added
Editorial Notes
Codification
Section was formerly classified to section 567 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 507 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§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 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 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
(Oct. 17, 1940, ch. 888, title V, §508, as added
Editorial Notes
Codification
Section was formerly classified to section 568 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 508 of act Oct. 17, 1940, ch. 888, art. V,
Amendments
2009—Subsec. (b).
Statutory Notes and Related Subsidiaries
Effective Date of 2009 Amendment
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§3999. Regulations
The Secretary of the Interior may issue regulations necessary to carry out this subchapter (other than
(Oct. 17, 1940, ch. 888, title V, §509, as added
Editorial Notes
Codification
Section was formerly classified to section 569 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 509 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§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 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
(Oct. 17, 1940, ch. 888, title V, §510, as added
Editorial Notes
Codification
Section was formerly classified to section 570 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 510 of act Oct. 17, 1940, ch. 888, art. V,
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of
§4001. 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 which the income is earned because the spouse is in the jurisdiction solely to be with the servicemember serving in compliance 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 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 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 property used in or arising from a trade or business, 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 income earned by the nonresident servicemember or spouse subject to tax by the jurisdiction.
(f) Federal Indian reservations
An Indian servicemember whose legal residence or domicile is a Federal Indian reservation 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 intangible and tangible property (including motor vehicles).
(2) Taxation
The term "taxation" includes licenses, fees, or excises imposed with respect to motor vehicles and their use, if the license, fee, or excise is paid by the servicemember in the servicemember's State of domicile or residence.
(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
Editorial Notes
Codification
Section was formerly classified to section 571 of the former Appendix to this title prior to editorial reclassification and renumbering as this section.
Prior Provisions
A prior section 511 of act Oct. 17, 1940, ch. 888, art. V,
Prior sections 512 to 514 of act Oct. 17, 1940, ch. 888, were omitted in the general amendment of this Act by
Section 512, act Oct. 17, 1940, ch. 888, art. V,
Section 513, act Oct. 17, 1940, ch. 888, art. V,
Section 514, act Oct. 17, 1940, ch. 888, art. V, as added Oct. 6, 1942, ch. 581, §17,
Amendments
2023—Subsec. (a)(2), (3).
2018—Subsec. (a)(2).
2009—Subsec. (a).
Subsec. (c).
Subsec. (d).
Subsec. (d)(1).
Subsec. (d)(2).
Subsecs. (e) to (g).
Statutory Notes and Related Subsidiaries
Effective Date of 2018 Amendment
Effective Date of 2009 Amendment
Effective Date
Section applicable to any case not final before Dec. 19, 2003, see section 3 of